PENGARUH KESADARAN WAJIB PAJAK, TARIF PAJAK DAN NASIONALISME TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SUKARAMI KOTA PALEMBANG

Putri, Pratiwi Mandala (2019) PENGARUH KESADARAN WAJIB PAJAK, TARIF PAJAK DAN NASIONALISME TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN SUKARAMI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

This study aims to find out what is the variable of consciousness taxpayers, tax rates, and nationalism have an influence on taxpayer compliance in paying land and building tax. Theory used in this study is Theory of Motivation. The data used in this study are primary data in the form of questionnaire. Samples are applied using purposive sampling. This research sample is a taxpayer who has assets in the form of land or buildings in the voluntary sub-district of Palembang, namely as many as 100 respondents. The statistical model used to test. The hypothesis in this study is multiple linear analysis with SPSS version 23 assistance. The results of the research obtained show that awareness of taxpayers has no significant effect on taxpayer compliance in paying land and building tax. Besides that, the results of research on tax rates and nationalism significant effect on taxpayer compliance in paying property tax. Keywords: Awareness Of Taxpayers, Tax Rates, Nationalism, Taxpayer Compliance, Land And Building Tax

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