FAKTOR – FAKTOR YANG MEMPENGARUHI KEPATUHAN PAJAK BUMI DAN BANGUNAN (P-2) (Studi pada WPOP di Kabupaten Klaten)
Abstract: The purpose of this
study was to investigate variables behave attitude, subjective norm, perceived
behavioral control, awareness, knowledge of sanctions and services tax on
taxpayer compliance behavior on Land and Building Tax in Klaten district.
Respondents used in the study was an individual taxpayer in the district
Klaten. Furthermore, sampling method to collect data was from 100 respondents
to apply the method of purposive sampling. Multiple linear regression analysis
was used to analyze research data.
The test results in the study show that attitudes behave, subjective
norms, perceived behavioral control, consciousness, service tax affect taxpayer
behavior to obey to taxation. While knowledge of tax penalties do not affect
taxpayer behavior to obey to taxation. This is because only provides insight
and knowledge of the general picture that is not quite create a positive
perception of taxpayers to comply with tax regulations. Furthermore, the
perception created by the taxpayer is not influenced by knowledge of the tax
penalties are owned by the taxpayer.
Penulis: Riana Widiastuti,
Herry Laksito
Kode Jurnal: jpakuntansidd141040
