JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Vol 3 No 1 (2022)

Determinan Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Cluring, Kabupaten Banyuwangi

Devi Indah Permatasari (Institut Teknologi dan Sains Mandala)
Muhaimin Dimyati (Institut Teknologi dan Sains Mandala)
Nanda Widaninggar (Unknown)

Article Info

Publish Date
15 Nov 2022

Abstract

Taxes are one of the sources of national development costs to improve people's welfare. This study aims to analyze whether Socialization, Tax Knowledge, Tax Sanctions, Taxpayer Awareness, and Service Quality have a simultaneous and partial effect on Compliance with Paying Land and Building Taxes in Cluring Sub-District, Banyuwangi District. By a hundred of respondents, the analytical technique used in this research is multiple linear regression. The results showed that Socialization, Tax Knowledge and Service Quality had a positive not significant effect on Land and Building Taxpayer Compliance. Meanwhile, Tax Sanctions and Taxpayer Awareness had a positive and significant impact on Land and Building Taxpayer Compliance in Cluring District, Banyuwangi Regency.

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Journal Info
JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan
Website

Abbrev

jakuma

Publisher

Sekolah Tinggi Ilmu Ekonomi Mandala Jember

Subject

Economics, Econometrics & Finance Social Sciences

Description

JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN adalah jurnal yang diterbitkan oleh Program Studi Akuntansi, Sekolah Tinggi Ilmu Ekonomi Mandala, terbit 2 kali dalam satu tahun. JAKUMA : JURNAL AKUNTANSI DAN MANAJEMEN KEUANGAN merupakan media publikasi ilmiah baik berupa kajian literature maupun ...