Hia, Bestari Gideon (2025) PENGARUH PENGETAHUAN, SANKSI, DAN KEBIJAKAN PEMUTIHAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB. Undergraduate thesis, Universitas Katolik Musi Charitas.
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Abstract
This study aims to examine the effect of knowledge, tax sanctions, and tax amnesty policies on taxpayer compliance in paying land and building taxes. The data used in this study are primary data. The population consists of all taxpayers in Palembang City who own land or buildings. The sampling technique used was propositional sampling and non-probability sampling with convenience/accidental sampling method, with a total of 90 respondents obtained through questionnaires. Hypothesis testing was conducted using multiple linear regression analysis, F test, t test, and coefficient of determination. The results showed that knowledge and tax sanctions did not significantly influence taxpayer compliance, while the tax amnesty policy had a positive effect on taxpayer compliance in paying land and building taxes.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Uncontrolled Keywords: | Knowledge, Tax Sanctions, Tax Amnesty Policy, Taxpayer Compliance |
| Subjects: | H Social Sciences > HG Finance T Technology > TR Photography |
| Divisions: | Theses - S1 > Accounting Study Program |
| Depositing User: | Bestari Gideon Hia |
| Date Deposited: | 14 Oct 2025 12:40 |
| Last Modified: | 14 Oct 2025 12:40 |
| URI: | http://eprints.ukmc.ac.id/id/eprint/14973 |
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