PENGARUH PENGETAHUAN PERPAJAKAN, SOSIALISASI, PENERIMAAN SPPT OLEH WAJIB PAJAK, JUMLAH PAJAK TERUTANG, DAN ETIKA WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN BADUNG

  • Gusti Ayu Made Dwijayanti Universitas Mahasaraswati Denpasar
  • I Made Sudiartana Universitas Mahasaraswati Denpasar
  • Ni Luh Gede Mahayu Dicriyani Universitas Mahasaraswati Denpasar
  • Ni Luh Gede Mahayu Dicriyani Universitas Mahasaraswati Denpasar
Keywords: Knowledge of taxation, socialization, taxpayer acceptance, total tax payable, taxpayer ethics, taxpayer compliance

Abstract

This study aims to examine the effect of Taxation Knowledge, Socialization, SPPT Receipt by Taxpayers, Total Tax Payable, and Taxpayer Ethics on Compliance with Land and Building Taxpayers on the Regional Revenue Agency of Badung Regency.

The method of determining the sample in this study using accidentanl sampling, many samples were determined using the Slovin formula and obtained 100 respondents who were the samples of this study. The data used in this study are primary data and secondary data. Data collection techniques using questionnaires and documentation. The data analysis technique used is multiple linear regression with the help of the SPSS program.

The results showed that tax knowledge had a positive effect on taxpayer compliance; socialization has no effect on taxpayer compliance; SPPT has a positive effect on taxpayer compliance; the amount of tax payable has no effect on taxpayer compliance and; taxpayer ethics has no effect on taxpayer compliance.

Published
2021-02-28