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
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- EP ID EP647292
- DOI 10.26460/ed_en.v1i4.337
- Views 196
- Downloads 0
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