Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (PBB) Di Kelurahan Tlogomas, Kecamatan Lowokwaru, Kota Malang
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Institusion

Universitas Tribhuwana Tungga Dewi

Author

Gomes, Agusto Da Costa
Indrihastuti, P
Risnaningsih

Subject

Land and Building Tax, Taxpayer Compliance 

Datestamp

2022-02-15 04:42:41 

Abstract :
Land and Building Tax (PBB) is a tax that is material in nature, so in this case the Land and Building Tax has a weakness, namely it does not pay attention to aspects of the economic capacity of the Taxpayer. In the practice of tax imposition, taxpayers often consider it unfair. This research uses quantitative research, the location of this research is located in Tlogomas Village, Malang, East Java, Indonesia, The data source in this study uses primary data and secondary data. namely 35 residents of Tlogomas Malang village, the method of analysis used in this study uses multiple linear regression analysis methods. The results of the research prove that the Taxpayer Awareness Variable has an effect on Taxpayer Compliance, thus that taxpayer awareness is the main key in implementing Taxpayer Compliance in Tlogomas Village, Lowokwaru District, Malang City. Moral Obligation Variable has no effect on Taxpayer Compliance, This explains that Moral Obligation is a point of view that can be denied by the people of Tlogomas Village, Lowokwaru District, Malang City in carrying out their tax obligations. Tax Service Quality Variable has no effect on Taxpayer Compliance, service quality is not a measure in implementing compliance for the community in Tlogomas Village, Lowokwaru District, Malang City. The variable of Tax Tax Sanctions has an effect on Taxpayer Compliance. Tax sanctions are one of the references for the community in Tlogomas Village, Lowokwaru District, Malang City.