PENGARUH PENDAPATAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA PALEMBANG

Agustin, Caroline (2019) PENGARUH PENDAPATAN DAN SANKSI PAJAK 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 income variables and tax sanctions have an influence on tax compliance in paying land and building taxes. The theory used in this study is Theory of Planned Behavior. The data used in this study are primary data in the form of questionnaires. The sample applied using cluster sampling. The sample of this study was compulsory land and building tax in the city of Palembang as much as 100 respondents. The statistical model used to test the hypothesis in this study is multiple linear analysis with the help of SPSS version 23. The results of the research obtained indicate that income and tax sanctions have a positive effect on taxpayer compliance in paying land and building tax. Keywords: Income, Tax Sanctions, Taxpayer Compliance, Land and Building Tax.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Income ; Tax Sanctions ; Taxpayer Compliance ; Land and Building Tax
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Student Staf Chatarinedesi Kurniawati
Date Deposited: 02 Jun 2022 03:51
Last Modified: 02 Jun 2022 04:37
URI: http://eprints.ukmc.ac.id/id/eprint/7955

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