Factors affecting the taxpayers compliance (case study of land and building tax in kuningan regency)

AMELIA, Melly (2017) Factors affecting the taxpayers compliance (case study of land and building tax in kuningan regency). Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research entitled Factors Affecting The Taxpayer Compliance (Case Study Of Land and Building Tax in Kuningan Regency). PBB is one type of local taxes that affect the local revenue, in Kuningan Regency there is still gap of PBB acceptance between one district with other districts. The purpose of this study is (1) to examine the influence burden of tax on taxpayer compliance, (2) to examine the influence of tax knowledge on taxpayer compliance, (3) to examine the influence government accountability to taxpayer compliance, and (4) to examine the influence socialization of taxation to taxpayer compliance. The population in this study was 116,485 PBB taxpayers. Sampling technique in this study using cluster sampling method with the number of samples of 100 respondents. Data collection methods using questionnaires and data analysis techniques used are multiple linear regression analysis. The test results indicate that tax knowledge and socialization of taxation have a positive influence on taxpayer compliance. While the burden of tax and government accountability does not affect the compliance of taxpayers in paying the PBB in Kuningan Regency. This means that it is necessary to increase taxpayer compliance in paying the PBB with the improvement of the PBB socialization to increase the knowledge of the taxpayer.

Item Type: Thesis (Skripsi)
Nomor Inventaris: C17538
Uncontrolled Keywords: Burden of tax, tax knowledge, government accountability, socialization of taxation, taxpayers compliance in paying PBB
Subjects: T > T36 Taxation
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: Mrs Endang Kasworini
Date Deposited: 25 Jun 2020 07:25
Last Modified: 25 Jun 2020 07:25
URI: http://repository.unsoed.ac.id/id/eprint/1795

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