@thesis{thesis,
		author={Agustin  Caroline},
		title ={PENGARUH PENDAPATAN DAN SANKSI PAJAK TERHADAP  KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB)
DI KOTA PALEMBANG},
		year={2019},
		url={http://eprints.ukmc.ac.id/7955/},
		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.}
		}