Analysis of Influence on The Level of The Economy, Knowledge of Taxes, and Sanctions on Compliance with Land and Building Tax Payments in Rural and Urban Areas (PBB-P2)

Analisis Pengaruh Ekonomi terhadap Pengetahuan Pajak dan Sanksi dalam Kepatuhan Pembayaran PBB Perdesaan dan Perkotaan (PBB-P2)

  • Refi Pratiwi Universitas Sultan Ageng Tirtayasa
  • Mas Iman Kusnandar Universitas Sultan Ageng Tirtayasa
DOI: https://doi.org/10.51486/jbo.v3i1.54
Keywords: Economic Level, Knowledge, Sanctions and Compliance

Abstract

The purpose of this study was to determine and analyze the level of the economy, knowledge of taxes, and sanctions on compliance with land and building tax payments in rural and urban areas (PBB-P2) for the people of Cadasari District, Pandeglang Regency. This research uses a quantitative approach. The data source used in this study is primary data; this research was taken by distributing questionnaires to the respondents, namely land and building taxpayers in Cadasari District, Pandeglang Regency. The data analysis method used in this study is multiple linear regressions (Multiple Regression Analysis). This analysis is intended to reveal the influence between several independent variables and the dependent variable. The population in this study was the people of Cadasari District who were registered as land and building taxpayers (PBB-P2) at the end of 2020, namely 2417 people, while the sample using Slovin’s formula was determined as many as 44 samples. The results of the research on the hypothesis that part there is an influence on the level of the economy, knowledge of taxes and sanctions on compliance with the payment of Rural and Urban Land and Building Tax (PBB-P2) for the people of Cadasari District, Pandeglang Regency.

Downloads

Download data is not yet available.

References

Budiarto, A. 2016. Practical Guidelines for Paying Taxes. Yogyakarta: Genesis Learning.

Gunadi. 2013. Comprehensive Guide to Income Taxes. Jakarta: Bee Media Indonesia

Hasibuan, M. 2016. Human Resource Management, Revised Edition. Yogyakarta: Bumi Aksara, p. 17

Manalu. 2016. The Influence of Awareness, Tax Sanctions, Level of Education and Fiscal Service on Taxpayer Compliance in Reporting Restaurant Taxes in Pekanbaru City. JOM Fekon. Vol. 3 No.1

Mardiasmo. 2011. Revised Edition Taxation. Yogyakarta: Andi Offset, p. 59

Mardoni, 2017. Land and Building Tax Management Policy for Rural and Urban Revenue, Financial Management and Regional Assets of Musi Rawas Regency. Journal of Humanities Social Education Research. Vol. 2. No. 2

Ma'ruf, M. H., & Supatminingsih, S. 2019. Factors Affecting Taxpayer Compliance in Paying Land and Building Tax. Journal of Accounting and Tax, Vol. 5 No. June 1st.

Nurlaela, Siti. 2013. The Influence of Knowledge and Understanding, Awareness, Perception on Willingness to Pay Taxes for Individual Taxpayers Doing Free Work. Paradigm Journal. Vol. 11 No. 02 August 2013 - January 2014: 89-101.

Pandeglang Regent Regulation Number 88 of 2018 concerning Reduction and Abolition of Administrative Sanctions for Rural and Urban Land and Building Taxes

Putri and Isgiyarta. 2013. Analysis of the Effect of General Knowledge, Economic Level, and Tax Knowledge on Village and City Community PBB Compliance with Moderating Control Variables of Village / Kelurahan Officers (Case Study in Demak Regency). Diponegoro Journal Of Accounting. Volume 2, Number 3.

Rahayu, Siti Kurnia, 2010. Indonesian Taxation: Formal Concepts and Aspects, Yogyakarta: Graha Ilmu.

Regulation of the Regent of Pandeglang Number 39 of 2017 concerning the System and Procedure for Collecting Rural and Urban Land and Building Taxes in Pandeglang Regency

Resmi, Siti. 2017. Taxation Theory and Cases. Salemba Empat. Jakarta.

Sugiyono, 2014. Quantitative Research Methods, qualitative and R & D. Alfabeta: Bandung

Wardani, Dewi Kusuma., And Rumiyatun. 2017. The Influence of Taxpayer Knowledge, Taxpayer Awareness, Motor Vehicle Tax Sanski, and Drive-Thru Samsat System on Motor Vehicle Taxpayer Compliance. Journal of Accounting Vol. 5 No. June 1, 2017: 15-24.

Warouw, J. Z. S., Sondakh, J. J., & Walandouw, S. K. 2015. The effect of tax socialization and tax sanctions on corporate taxpayer annual SPT reporting compliance (Case study on KPP Pratama Bitung). Journal of EMBA: Journal of Economic Research in Business Management and Accounting, 3 (4), 585-592.

Published
2021-03-28
How to Cite
Pratiwi, R., & Iman Kusnandar, M. (2021). Analysis of Influence on The Level of The Economy, Knowledge of Taxes, and Sanctions on Compliance with Land and Building Tax Payments in Rural and Urban Areas (PBB-P2) . JCIC : Jurnal CIC Lembaga Riset Dan Konsultan Sosial, 3(1), 53-58. https://doi.org/10.51486/jbo.v3i1.54
Issue
Vol 3 No 1 (2021): JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial
Section
Articles

Copyright (c) 2021 JCIC : Jurnal CIC Lembaga Riset dan Konsultan Sosial

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Copyright Notice

Author(s) who wish to publish with this journal should agree to the following terms:

  • Author(s) retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-Non Commercial 4.0 License (CC BY-NC) that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal for noncommercial purposes.

  • Author(s) are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.

The publisher publish and distribute the Article with the copyright notice to the JCIC: Jurnal CIC Lembaga Riset dan Konsultan Sosial with the article license CC-BY-NC 4.0.