Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Perkotaan Pasca Diterbitkannya PERWALI No.18 Tahun 2019

Fifo, Valencia Jennifer (2021) Pengaruh Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Perkotaan Pasca Diterbitkannya PERWALI No.18 Tahun 2019. Other thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine the effect of tax player consciousness and tax sanctions on tax palyer compliance in paying taxes of earth and urban buildings post-publisseus pulpitory No.18 years 2019. The data used is primary data. The pupolation in this belife is the tax endorsement of the Earth and Urban Buildings. With the number of unknow populations. The sample selection used formula of Lemhowes with a minimum number of 100 as many respondents. The sampling technique used was purposive sampling and snowball sampling methode with total sample obtained by 103 samples worthy of the test and in accordance with research criteria. Hypothesis testing was conducted by multiple linear regression analysis. The results of this study indicate that, taxpayer consciousness affects taxpayers compliance in paying taxes of earth and urban buildings post-publisseus pulpitory No.18 years 2019 and tax sanctions do not affect the compliance of taxpayers in paying taxes of earth and urban buildings post�publisseus pulpitory No.18 years 2019. Keywords: Taxpayer awareness, Tax sanctions, Taxpayer compliance in paying taxes and bones of earth urban buildings.

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