Pengaruh Sanksi Pajak, Keadilan dan Sosialisasi Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB) di Kota Palembang.

Tubea, Aurellia (2020) Pengaruh Sanksi Pajak, Keadilan dan Sosialisasi Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB) di Kota Palembang. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to determine whether the variable tax sanctions, justice and socialization can affect taxpayer compliance in paying land and building taxes in the city of Palembang. Theories used in this study are the compliance theory, justice theory and theory of planned behavior. Population and sample are all taxpayers who pay land and building tax in the city of Palembang, with a total sample of 108 respondents and those who fulfill the criteria as much as 66 respondents. Data analysis technique used is multiple regression analysis used to determine the effect of variable tax sanctions, justice and socialization on tax compliance in paying land and building taxes in Palembang. Research results obtained indicate that the variable tax sanctions do not affect the compliance of taxpayers, while justice and socialization affect the compliance of taxpayers Keywords : tax sanctions, justice, socialization, compliance.

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