JURNAL RISET AKUNTANSI GOING CONCERN
Vol 16, No 4 (2021)

PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN BATHIN SOLAPAN KOTA DURI, RIAU

Maharaja, Elvin Febrianto (Unknown)
Elim, Inggriani (Unknown)
Suwetja, I Gede (Unknown)

Article Info

Publish Date
03 Dec 2021

Abstract

Tax is an obligation that must be paid by individuals to the state concerned in the law without getting direct payment, used for financing and state development and for national peace. This study aims to examine the effect of taxpayer awareness, and taxpayer knowledge, on taxpayer compliance in paying land and building taxes. The researcher used quantitative descriptive method. The data obtained in the form of primary data using a questionnaire. The statistical technique used is multiple regression analysis. The results show that partially; taxpayer awareness does not significantly affect taxpayer compliance, taxpayer knowledge significantly affects taxpayer compliance, Simultaneously; taxpayer awareness and taxpayer knowledge significantly affect taxpayer compliance.

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Journal Info
JURNAL RISET AKUNTANSI GOING CONCERN
Website

Abbrev

gc

Publisher

Universitas Sam Ratulangi

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

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