Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Wirosari Kabupaten Grobogan

Authors

  • Diki Putiarawati Universitas Stikubank (UNISBANK) Semarang
  • Maryono Maryono Universitas Stikubank (UNISBANK) Semarang

DOI:

https://doi.org/10.32585/jbfe.v4i1.3565

Abstract

ABSTRACT
This study aims to examine the effect of taxpayer awareness, tax sanctions and tax knowledge on
taxpayer compliance in paying land and building taxes. This research was conducted in Wirosari District,
Grobogan Regency. The population in this study are all taxpayers who are subject to land and building
taxes in Wirosari District, Grobogan Regency. The sampling method in this study was by using the slovin
formula and using a random sampling technique with a total of 100 respondents distributed questionnaires.
Testing the hypothesis in this research uses multiple linear regression analysis method. The results of the
analysis in this study show that the variable of taxpayer awareness has a positive effect on taxpayer
compliance, knowledge of taxation has a positive effect on taxpayer compliance. Meanwhile, the tax
sanction variable has no effect on taxpayer compliance in paying land and building taxes.

Keywords: Taxpayer Awareness, Tax Sanctions and Tax Knowledge

References

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Published

2023-06-08

How to Cite

Putiarawati, D., & Maryono, M. (2023). Faktor – Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Di Kecamatan Wirosari Kabupaten Grobogan. Journal of Business, Finance, and Economics (JBFE), 4(1), 286–300. https://doi.org/10.32585/jbfe.v4i1.3565

Issue

Vol. 4 No. 1 (2023): Journal Of Business, Finance, and Economics (JBFE)

Section

Publication Ethics

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