Pengaruh Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Rawalumbu Kota Bekasi
Abstract
The phenomenon found in Bekasi, precisely in Rawalumbu District, is that the realization of land and building tax revenue has not reached the target. The purpose of this study was to determine how much influence taxpayer awareness and tax knowledge have on compliance with paying land and building tax in Rawalumbu District, Bekasi simultaneously. The population in this study were land and building taxpayers in Rawalumbu District, Bekasi. The sample uses was 400 respondents using the slovin formula. The data collection method used the distribution of questionnaires. This study used multiple linear regression analysis, validity test, reliability test and hypothesis testing. The results of this study indicated that taxpayer awareness has a positive effect on taxpayer compliance by 12.6% and tax knowledge has a positive effect on taxpayer compliance by 24.1% and taxpayer awareness and tax knowledge simultaneously affect compliance in paying land and building tax in Rawalumbu District, Bekasi City by 30%. Taxpayer compliance can be achieved with two variables: Taxpayer Awareness and Taxation Knowledge.
Keywords
Taxpayer Awareness, Taxation Knowledge, Taxpayer Compliance
Published
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
Copyright Notice
Please find the rights and licenses in Jurnal Ilmiah Administrasi Publik. By submitting the article/manuscript of the article, the author(s) agree with this policy. No specific document sign-off is required.
1.License
The non-commercial use of the article will be governed by the Creative Commons Attribution license as currently displayed on Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
2.Author(s)' Warranties
The author warrants that the article is original, written by stated author(s), has not been published before, contains no unlawful statements, does not infringe the rights of others, is subject to copyright that is vested exclusively in the author and free of any third party rights, and that any necessary written permissions to quote from other sources have been obtained by the author(s).
3.User Rights
Jurnal Ilmiah Administrasi Publik, spirit is to disseminate articles published are as free as possible. Under the Creative Commons license, Jurnal Ilmiah Administrasi Publik permits users to copy, distribute, display, and perform the work for non-commercial purposes only. Users will also need to attribute authors and Jurnal Ilmiah Administrasi Publik on distributing works in the journal and other media of publications.
4.Co-Authorship
If the article was jointly prepared by more than one author, any authors submitting the manuscript warrants that he/she has been authorized by all co-authors to be agreed on this copyright and license notice (agreement) on their behalf, and agrees to inform his/her co-authors of the terms of this policy. Jurnal Ilmiah Administrasi Publik will not be held liable for anything that may arise due to the author(s) internal dispute. Jurnal Ilmiah Administrasi Publik will only communicate with the corresponding author.
5.Miscellaneous
Jurnal Ilmiah Administrasi Publik will publish the article (or have it published) in the journal if the article’s editorial process is successfully completed. Jurnal Ilmiah Administrasi Publik editors may modify the article to a style of punctuation, spelling, capitalization, referencing and usage that deems appropriate. The author acknowledges that the article may be published so that it will be publicly accessible and such access will be free of charge for the readers as mentioned in point 3.
Every accepted manuscript should be accompanied by "Copyright Transfer Agreement" prior to the article publication.
