KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Vol. 9 No. 1 (2023): Kalbisiana

Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan

Maria Fransisca Verenuela Tiba (Institut Teknologi dan Bisnis Kalbis)
Kenny Ardillah (Institue Teknologi dan Bisnis Kalbis)

Article Info

Publish Date
09 May 2023

Abstract

This study aims to determine the effect of taxpayer awareness, tax sanctions, taxpayer income and level of trust. The number of samples used in this study were 100 respondents who were calculated based on the Slovin formula. The data was collected using a questionnaire method and processed using SPSS statistics. The results of this study indicate that taxpayer awareness and taxpayer income have a positive and significant effect, while tax sanctions and the level of trust have no and significant effect.

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Journal Info
KALBISIANA Jurnal Sains, Bisnis dan Teknologi
Website

Abbrev

kalbisiana

Publisher

UNIVERSITAS KALBIS

Subject

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

Description

KALBISIANA Jurnal Sains, Bisnis dan Teknologi adalah jurnal akses terbuka akademik yang bertujuan untuk mempromosikan integrasi sains, bisnis dan teknologi. Fokusnya adalah menerbitkan makalah tentang sains, bisnis dan teknologi. Makalah yang dikirimkan akan ditinjau oleh komite teknis jurnal. Semua ...