Jurnal Pendidikan Nusantara
Vol 2 No 2 (2022)

PENGARUH KONTRIBUSI, SIKAP DAN KESADARAN WAJIB PAJAK TERHADAP TINGKAT KEPATUHAN DALAM MEMBAYAR PBB DI KABUPATEN SUKOHARJO

Nursiam Nursiam (Universitas Muhammadiyah Surakarta)
Ila Marliana Purnama (Universitas Muhammadiyah Surakarta)



Article Info

Publish Date
15 Feb 2022

Abstract

This study aims to determine and analyze the effect of taxpayer contributions, taxpayer attitudes and taxpayer awareness on the level of compliance in paying Land and Building Tax in Sukoharjo Regency. The population used in this study is land and building tax taxpayers registered with the BKD Sukoharjo Regency. The number of samples used in this study were 100 respondents who were calculated based on theformula Slovin with the sample method used was Conveniance Sampling. The type of data used in this study is primary data obtained through questionnaires. Hypothesis testing in this study uses multiple linear regression analysis using the SPSS version 20 program. The results of this study indicate that the taxpayer contribution variable has no significant effect on taxpayer compliance, the taxpayer's attitude has no effect on taxpayer compliance, while the taxpayer awareness variable has a significant effect. to taxpayer compliance.

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Journal Info

Abbrev

jpnu

Publisher

Subject

Humanities Economics, Econometrics & Finance Education Mathematics Social Sciences

Description

Jurnal Pendidikan NUsantara merupakan Jurnal yang dikelola oleh LPPM STKIP NU Kabupaten Tegal, diterbitkan 2 kali dalam setahun (bulan Februari dan Agustus), yang memuat artikel penelitian (research article) di bidang kajian ilmu pendidikan dan sosial humaniora. Jurnal Pendidikan NUsantara ...