Analysis of Factors Affecting Taxpayer Compliance with Land and Building Tax for Rural and Urban Tax and How it is Effecting on Receivables Land and Building Tax for Rural and Urban in Karo District
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Published:
Feb 28, 2021
Keywords:
PBB-P2 service, PBB-P2 tax sanctions, PBB-P2 knowledge, PBB-P2 taxpayer awareness, NJOP PBB-P2, PBB-P2 taxpayer compliance, PBB-P2 receivables
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Computer Science
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Abstract
This study aims to analyze the factors that affect the compliance of PBB-P2 taxpayers in paying PBB-P2 and how the effect of PBB-P2 taxpayers compliance on PBB-P2 receivables. The population in this study amounted to 115,678 well-known PBB-P2 taxpayers were spread over 17 districts in Karo Regency. The sample selection method used purposive sampling technique, which samples used 249 PBB-P2 taxpayers. The type of data is primary data, which analizing working with SEM technique. This study using Lisrel as the software to resulting number. The results showed that PBB-P2 service, PBB-P2 tax sanctions, PBB-P2 knowledge, PBB-P2 taxpayers awareness, and NJOP PBB-P2 has a positive and significant effect on PBB-P2 taxpayer compliance, and PBB-P2 taxpayer compliance has a positive and significant effect on PBB-P2 receivables.
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How to Cite
Sitanggang, M. K., Maksum, A. and Daulay, M. . (2021) “Analysis of Factors Affecting Taxpayer Compliance with Land and Building Tax for Rural and Urban Tax and How it is Effecting on Receivables Land and Building Tax for Rural and Urban in Karo District”, Jurnal Mantik, 4(4), pp. 2691-2698. doi: 10.35335/mantik.Vol4.2021.1219.pp2691-2698.
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[2] Apriani, K., R., & Icih, & Kurniawan, A. (2019). The Effect of Taxpayer's Knowledge of Taxation Regulations, Knowledge of Information Services for Motor Vehicle Tax Payment and Police Operations on Compliance With Compliance Tax. Journal of Taxation Analysis and Review (JTAR), 1(1), 77-95.
[3] Ermawati, N., & Afifi, Z. (2018). Pengaruh Pengetahuan Perpajakan dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak dengan Religiusitas sebagai Variabel Pemoderasi. Prosiding SENDI_U 2018, 655-662.
[4] Gultom, S., A. (2020). Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Membayar Pajak Bumi dan Bangunan pada KPP Pratama Kota Medan dan Kota Binjai. Jurnal EKSIS, 9(1), 1-12.
[5] Kurniawan, I., M., A., & Ratnadi, N., M., D., & Dwiandra A., A., N., B. (2017). Realitas Pengelolaan Piutang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kabupaten X. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, 6(10), 3579-3606.
[6] Langi, L., T., & Saerang, D., P., E., & Warongan, J., D., L. (2018). Analisis Pemungutan dan Pencatatan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB-P2) pada Pemerintah Kabupaten Minahasa Tenggara. Jurnal Riset Akuntansi Going Concern, 13(3), 557-562.
[7] Nafiah, Z., & Warno. (2018). Pengaruh Sanksi Pajak, Kesadaran Wajib Pajak, dan Kualitas Pelayanan Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan. Jurnal STIE SEMARANG, 10(1), 86-105.
[8] Nurkin, A., & Novanty, I., & Muhsin, & Sumiadji. (2018). The Influence of Tax Understanding, Tax Awarenessand Tax Amnesty Toward Taxpayer Compliance. Jurnal Keuangan dan Perbankan, 22(2), 240–255.
[9] Oktaviani, R., M., & Kurnia, H., & Sunarto, & Udin. (2020). The Effects of Taxpayer Knowledge and Taxation Socialization on Taxpayer Compliance: The Role of Taxpayer Awareness in Developing Indonesian Economy. GrowingScienceAccounting, 6, 89–96.
[10] Prakoso, A., & Wicaksono, G., & Iswono, S. (2019). Pengaruh Kesadaran dan Pengetahuan Wajib Pajak terhadap Kepatuhan Wajib Pajak. Jurnal Akuntansi & Ekonomi FE. UN PGRI Kediri, 4(1), 18-31.
[11] Purnamasari, D., & Sudaryo, Y. (2018). The Effect of Knowledge Taxpayer, Moral Taypayer and Tax Sanctions on Taxpayers Compulsory. International Journal of Trade, Economics and Finance, 9(5), 214-219.https://doi.org/ 10.18178/ijtef.2018.9.5.618
[12] Puspitasari, M., D. (2018). Analisis Pengelolaan dan Upaya Pencairan Piutang Pajak Bumi Bangunan Perdesaan dan Perkotaan. E-Jurnal STIE Dewantara, 2(1), 34-48.
[13] Salmah, Siti. (2018). Pengaruh Pengetahuan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB). Jurnal Akuntansi, Prodi. Akuntansi – FEB UNIPMA, 1(2), 151-186.
[14] Setiawan, D., M., & Yuliansyah, R., & Mumpuni, S., R. (2019). The Influence of Understanding, Taxation Sanction,and Level of Trust in Government for TaxpayerCompliance for Pay Property Tax (Empirical Study of PBB-P2 Taxpayers Registered in Jatinegara Sub-District). Annual International Conference on Accounting Research (AICAR 2019), 127, 179-182.
[15] Setiawan, Y., R. (2018). Wajib Pajak dan Kepatuhan dalam Pembayaran PBB P2. Jurnal Akunida, 4(2), 31-45.
[16] Siahaan, S., & Halimatusyadiah. (2018). Pengaruh Kesadaran Perpajakan, Sosialisasi Perpajakan, Pelayanan Fiskus, dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi. Jurnal Akuntansi Fakultas Ekonomi dan Bisnis Universitas Bengkulu, 8(1), 1-13.
[17] Wijaya, Suparna. (2019). Taxpayer Attitude on the Elimination of Tax Sanction and Taxation Awareness Toward Taxpayer Compliance in Yogyakarta. Jurnal Manajemen Indonesia, 19(1),71-79.
[18] Yunianti, L., N., & Putri, N., K., & Sudibyo, Y., A., & Rafinda, A. (2019) The Influence of Awareness, Moral Obligations, Tax Access, Service Quality and Tax Sanctions on Taxpayer Compliance in Paying Motor Vehicle Tax.Journal of Accounting and Strategic Finance, 2(1), 1-13.https://doi.org/ 10.33005/jasf.v2i1.20
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