Formosa Journal of Applied Sciences (FJAS)
Vol. 2 No. 11 (2023): November 2023

The Influence of Tax Knowledge, Taxpayer Awareness and Trust in the Tax Authority on Taxpayer Compliance in Paying Rural and Urban Land and Building Taxes in Pusomaen District, Southeast Minahasa Regency

Ananda Pananginan (Universitas Sam Ratulangi Manado)
Jullie J. Sondakh (Universitas Sam Ratulangi Manado)
Robert Lambey (Universitas Sam Ratulangi Manado)

Article Info

Publish Date
09 Nov 2023

Abstract

This research aims to determine whether tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pusomaen District, Southeast Minahasa Regency. The research method used in this research is a quantitative method. The number of samples used was 97 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire (google form). The analytical method used is multiple linear regression analysis with the help of the SPSS application. The results of this research show that tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying land and building taxes in Pusomaen District, Southeast Minahasa Regency.

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Journal Info
Formosa Journal of Applied Sciences (FJAS)
Website

Abbrev

fjas

Publisher

PT FORMOSA CENDEKIA GLOBAL

Subject

Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

Description

Formosa Journal of Applied Sciences (FJAS) seeks to propose and disseminate the knowledge by publishing original research findings and novelties, review articles and short communications in the wide spectrum of applied sciences. Scope of the journal includes: Biology, chemistry, physics, ...