FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYARPAJAK BUMI DAN BANGUNAN DI KOTA PALEMBANG

., Yuliana (2018) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYARPAJAK BUMI DAN BANGUNAN DI KOTA PALEMBANG. Undergraduate thesis, Universitas Katolik Musi Charitas Palembang.

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Abstract

ABSTRACT
This study aims to determine whether the variables of knowledge, ability to pay,
and tax sanctions have an effect on taxpayer compliance in paying the tax on the
earth and buildings. Theory used in this research is Theory of Planned Behavior.
The data used in this study is the primary data in the form of questionnaires. The
sample is applied by using purposive sampling. The sample of this study taxpayers
who have assets in the form of land or buildings in the city of Palembang that is
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
obtained show that knowledge, ability to pay, and tax sanctions have a significant
positive effect on taxpayer compliance in paying the tax on the earth and
buildings.
Keywords: Knowledge, Ability to Pay, Tax Sanctions, Taxpayer Compliance,Land and Building Tax.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Keywords Knowledge, Ability to Pay, Tax Sanctions, Taxpayer Compliance,Land and Building Tax.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Yohana Fransiska Auliani
Date Deposited: 24 May 2022 07:31
Last Modified: 29 Jan 2024 02:55
URI: https://eprints.ukmc.ac.id/id/eprint/7905

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