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

Downloads

Download data is not yet available.

References

REFERENSI

Fitria D. Pengaruh Kesadaran Wajib Pajak, Pengetahuan dan Pemahaman Perpajakan terhadap Kepatuhan

Wajib Pajak. JABE (Journal Appl Bus Econ). 2017;4(1):30.

Rahman A. Pengaruh Kesadaran Wajib Pajak, Tingkat Pendidikan, dan Pendapatan terhadap Kepatuhan

Membayar Pajak Bumi dan Bangunan. Jurnal Akuntansi Univ Negeri Padang [Internet].

;6(1):1–20. Tersedia pada:

http://ejournal.unp.ac.id/students/index.php/akt/article/view/2946

Salmah S. Pengaruh Pengetahuan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam

Membayar Pajak Bumi Dan Bangunan (Pbb). Invent J Akunt. 2018;1(2):151.

Cahyani LPG, Noviari N. Pengaruh Tarif Pajak, Pemahaman Perpajakan, dan Sanksi Perpajakan Terhadap

Kepatuhan Wajib Pajak UMKM. E-Jurnal Akunt. 2019;26:1885.

Pravasanti YA. Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar

Pajak Bumi Dan Bangunan. Jurnal Akuntansi dan Pajak. 2020;21(01).

Ma’ruf MH, Supatminingsih S. Faktor-faktor yang Berpengaruh Terhadap Kepatuhan Wajib Pajak dalam

Membayar Pajak Bumi Dan Bangunan. Jurnal Akuntansi dan Pajak. 2020;20(2):276–84

Khasanah FN, Rachman AN. Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak dalam

Membayar Pbb. Jurnal Akuntansi. 2021;5 (01):67.

Firmansyah I, Maryono. Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar

Pajak Bumi Dan Bangunan Di Kecamatan Boja Kabupaten Kendal. Jurnal Ilmiah Komputerisasi

Akuntansi. 2022;15 (01):170.

Indriyasari, WV, Maryono. Pengaruh Pendapatan Masyarakat, Tingkat Pendidikan, dan Pengetahuan

Perpajakan Terhadap Kepatuhan Wajib Pajak Membayar Pajak Bumi dan Bangunan Di Desa

Gebugan, Kecamatan Bergas, Kabupaten Semarang. Riset & Jurnal Akuntansi. 2022;6 (01). 861

Wulandari, N, Wahyudi, D. Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Kesadaran Wajib Pajak, dan

Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan

Bangunan di Desa Mranggen Kabupaten Demak. Jurnal Pendidikan Tambusai. 2022;6(02),14853-

Undang – Undang Republik Indonesia Nomor 28 tahun 2009 tentang Pajak dan Retribusi Daerah. Jakarta,

Indonesia; 2009

Badan Pusat Statistik Kabupaten Grobogan. 28 September 2020. Publikasi. Diakses pada 09 November

, dari https://grobogankab.bps.go.id/publication.html

Downloads

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

License

Authors who publish with the Journal Of Business, Finance, and Economics (JBFE) agree to the following terms:

  1. Authors retain copyright and grant the journal the right of first publication with the work simultaneously licensed under a Creative Commons Attribution License (CC BY-SA 4.0) that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal. 
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.