Journal of Trends Economics and Accounting Research
Vol 1 No 1 (2020): September 2020

Pengaruh Kewajiban Moral dan Akuntanbilitas Pelayanan Publik Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Pada Badan Pajak dan Retribusi Daerah Kota Medan

Elvita Hirani (Universitas Muslim Nusantara Al Washliyah, Medan)
Alistraja Dison Silalahi (Universitas Muslim Nusantara Al Washliyah, Medan)

Article Info

Publish Date
30 Sep 2020

Abstract

The objective of the research was to determine the Effect of Moral Obligations and Accountability of Public Services on Land and Building Taxpayer Compliance with Management Agency Tax and Retribution (BP2RD) in Medan. This research used a quantitative approach. The data source used was primary data with a data collection instrument in the form of a questionnaire. From the result of the research showed that moral obligation partially had a positive and significant effect on compliance with land and building taxpayers, while public service accountability also had a positive and significant effect on land and building taxpayer compliance and simultaneously the moral obligations and accountability of public services had a significant positive effect on compliance with land and building taxpayers.

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Journal Info
Journal of Trends Economics and Accounting Research
Website

Abbrev

jtear

Publisher

Forum Kerjasama Pendidikan TInggi

Subject

Economics, Econometrics & Finance

Description

Journal of Trends Economics & Accounting Research memuat artikel pada bidang Ekonomi, Akuntansi dan Manajemen. Namun tidak tertutup untuk menerima artikel pada bidang sejenis, seperti: 1. Auditing, 2. Financial Management, 3. Marketing Management, 4. Strategic Management, 5. Organizational Behavior, ...