PENGARUH SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) (Studi Kasus Pada Kecamatan Lahat Kabupaten Lahat)

VESKA PRESILIA, NIM. 222019087 (2023) PENGARUH SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB-P2) (Studi Kasus Pada Kecamatan Lahat Kabupaten Lahat). Skripsi thesis, Universitas Muhammadiyah Palembang.

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Abstract

Veska Presilia / 22019087 /2023/ The Effect of Tax Sanctions and Taxpayer Awareness on Taxpayer Compliance of Rural and Urban Property Tax : A Case Study at Lahat District, Lahat Regency This study aims to determine the effect of tax sanctions and taxpayer awareness on taxpayer compliance with rural and urban land and building taxes in Lahat District, Lahat Regency. This research uses associative and descriptive research types. This research was conducted in Lahat District, Lahat Regency. The population in this study is land and building tax payers in Lahat District in 2021, of which there are 14,948 taxpayers. The number of samples used in this study were 100 respondents with the determination of the sample using the Simple random sampling method. The data used is primary data. The data collection technique used was a questionnaire. Data analysis used is quantitative data. The analytical method used is descriptive statistical analysis, research instrument testing, classical assumption testing, and hypothesis testing with the SPSS version 16 program. The results of this study are to determine whether the variables of tax sanctions and taxpayer awareness have a significant effect on land and building taxpayer compliance rural and urban areas (PBB-P2) (a case study in Lahat District, Lahat Regency Keywords: Tax sanctions; Taxpayer Awareness; Taxpayer Compliance of Rural and Urban Property Tax

Item Type: Thesis (Skripsi)
Additional Information: 1. M.Orba Kurniawan, S.E., S.H., M.Si 2. Mizan, S.E., M.Si., Ak., CA
Uncontrolled Keywords: Kata Kunci : Sanksi Pajak, Kesadaran Wajib Pajak, Kepatuhan Wajib Pajak Bumi dan Bangunan Pedesaan dan Perkotaan
Subjects: Akuntansi > akuntansi pajak
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi (S1)
Depositing User: mahasiswa Fakultas Ekonomi & Bisnis
Date Deposited: 09 May 2023 05:21
Last Modified: 09 May 2023 05:21
URI: http://repository.um-palembang.ac.id/id/eprint/24922

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