Jurnal Rekognisi Akuntansi (JRA)
Vol. 6 No. 2 (2022)

Determinants Of Land And Building Tax Payer Compliance With Applicable Laws

jumaiyah jumaiyah (Universitas Islam Nahdlatul Ulama Jepara)
Risa Ardianti (Fakultas Ekonomi dan Bisnis Universitas Islam Nahdlatul Ulama Jepara)
Wahidullah Wahidullah (Unknown)

Article Info

Publish Date
29 Sep 2022

Abstract

One of the potential sources of money for regional income is the tax on land and buildings in both rural and urban areas. Land and construction tax P2 is a possible source of funding for regional financing, but because taxpayer compliance is relatively low, the reality of tax collection is still extremely challenging for the regions. The purpose of this study is to investigate how tax payer compliance among rural and urban land and building taxpayers is influenced by tax payer awareness, tax knowledge, tax penalties, and tax collection services. Using the convenience sampling approach, a sample of 100 respondents from rural and urban land and building taxpayers in Guyangan Village represented the population of this study, which included land and building taxpayers in both rural and urban locations. Primary data are used.

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Journal Info
Jurnal Rekognisi Akuntansi (JRA)
Website

Abbrev

jra

Publisher

Universitas Islam Nahdlatul Ulama Jepara

Subject

Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

Jurnal Rekognisi Akuntansi (JRA) adalah jurnal ilmiah yang mempublikasikan artikel ilmiah yang berasal dari penelitian mahasiswa, dosen dan penelitia di bidang Akuntansi. Jurnal ini dikelola oleh Fakultas Ekonomi dan Bisnis Unisnu Jepara dan terbit dua kali dalam setahun pada bulan September dan ...