Jurnal Multidisiplin Madani (MUDIMA)
Vol. 2 No. 1 (2022): January 2022

Analisis Determinan Yang Mempengaruhi Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten Dompu Dengan Kesadaran Wajib Pajak Sebagai Variabel Moderasi

Muh. Syahru Ramadhan (Sekolah Tinggi Ilmu Ekonomi Yapis Dompu)
Samsudin (Sekolah Tinggi Ilmu Ekonomi Yapis Dompu)
Rahmatul Laili (Sekolah Tinggi Ilmu Ekonomi Yapis Dompu)

Article Info

Publish Date
21 Apr 2022

Abstract

This study aims to determine the various factors that can affect the compliance of rural and urban land and building taxpayers in Dompu district with taxpayer awareness as a moderating variable. Sampling using purposive sampling method. The type of data used in this research is primary data, which is collected through surveys. Respondents in this study were taxpayers who were in 4 sub-districts, namely taxpayers in Woja District, Pajo District, Hu'u District and Dompu District with a total of 100 respondents. The data analysis technique used multiple linear regression analysis using SPSS tools. This study found that taxpayer knowledge, tax sanctions affect the compliance of PBB-P2 taxpayers in Dompu Regency. Then the knowledge of taxpayers with awareness of taxpayers as a moderating variable affects taxpayer compliance with moderating variables of taxpayer awareness. Tax sanctions with taxpayer awareness as a moderating variable affect taxpayer compliance.

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Journal Info
Jurnal Multidisiplin Madani (MUDIMA)
Website

Abbrev

mudima

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Journal Description Jurnal Multidisiplin Madani (MUDIMA) adalah adalah jurnal multidisiplin yang diterbitkan oleh Formosa Publisher. Jurnal Multidisiplin Madani (MUDIMA) terbit setiap bulan (monthly). Jurnal Multidisiplin Madani (MUDIMA)merupakan jurnal peer review, open access, dan ilmiah yang ...