PENGARUH PENGHASILAN, KESADARAN,DAN PEMAHAMAN WAJIB PAJAKTERHADAP KEPATUHAN WAJIB PAJAKDALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB)(StudiKasusdiDusun Kaliurang Barat,Desa Hargobinangun Tahun 2015)

Journal Title: Jurnal Ekobis Dewantara - Year 2018, Vol 1, Issue 4

Abstract

The objectives of this research are to find out whether one’s income, awareness, and understanding as a tax payer influence his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the income of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the awareness of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, and (d) to find out whether one’s understanding as a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village. The sample of this research was taken by employing non-probability method using purposive sample technique. The non-probability method is the technique of taking research sample that does not give the same chance/opportunity to each element or population member to be selected as the sample (Sugiyono, 2008). The hypothesis in this research was tested using a linier regression analysis. It was used to test the influence of the dependent variable (Y) and independent variables (X). This research employed the equation of double regression: Y = α +β1X1 + β2X2+β3X3. Y = 1,354 +0,034X1 + 0,282X2+0,376X3.Based on the data analysis, it is concluded there is a negative influence of the tax payer’s income variable on his obedience to pay his land and building taxes, there is a positive influence of the tax payer’s awareness variable on his obedience to pay his land and building taxes, and there is a positive influence of one’s understanding as a tax payer variable on his obedience to pay his land and building taxes.

Authors and Affiliations

Nasirin Nasirin

Keywords

Related Articles

Pengaruh Citra Merek, Kualitas Produk, dan Promosi Terhadap Keputusan Pembelian

This study aims to determine the influence of brand image, product quality and promotion of consumer purchasing decision INK helmet in Purworejo district. The study was conducted by distributing questionnaires as primary...

PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL,MOTIVASIKERJADAN LINGKUNGANKERJATERHADAP KEPUASAN KERJAKARYAWANPT. TRIPATRA ENGINEERINGYOGYAKARTA

This study aims to determine the effect of transformational leadership style on job satisfaction of employees of PT Tripatra Engineering Yogyakarta. To determine the effect of work motivation on job satisfaction of emplo...

PENGARUH LINGKUNGAN KERJA TERHADAP LOYALITAS KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL INTERVENING PADA PT. ASELI DAGADU DJOKDJA.

The purpose of this study is to know: (1) the influence of work environment affecting job satisfaction; (2) influence of job satisfaction affect to employee loyalty; (3) the influence of work...

ANALISIS EFEKTIVITAS, KONTRIBUSI PAJAK HOTEL DAN PAJAK RESTORAN PADA PENDAPATAN ASLI DAERAH (PAD) KABUPTEN SLEMAN (Studi kasus pada Dinas Pendapatan Asli Daerah Kabupaten Sleman Tahun Anggaran 2011-2016)

Regional Revenue (PAD) also contributes significantly to the Sleman District Budget, with an average increase of 30.54% per annum over the last five years (2011-2015). This shows the financial capacity of the local gover...

PENGARUH PERSEPSI HARGA, DESAIN, KUALITAS PRODUK DAN CITRA MEREK TERHADAP KEPUTUSAN PEMBEIAN SMARTPHONESAMSUNG(STUDI KASUS PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA)

The purpose of this study is to describe the effect of perceived price (PH) on purchasing decisions (KB), design (D) on purchasing decisions (KB), product quality (KP) influence on purchasing...

Download PDF file
  • EP ID EP647292
  • DOI 10.26460/ed_en.v1i4.337
  • Views 193
  • Downloads 0

How To Cite

Nasirin Nasirin (2018). PENGARUH PENGHASILAN, KESADARAN,DAN PEMAHAMAN WAJIB PAJAKTERHADAP KEPATUHAN WAJIB PAJAKDALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB)(StudiKasusdiDusun Kaliurang Barat,Desa Hargobinangun Tahun 2015). Jurnal Ekobis Dewantara, 1(4), 186-197. https://europub.co.uk/articles/-A-647292