The Influence of Understanding, Taxation Sanction, and Level of Trust in Government for Taxpayer Compliance for Pay Property Tax (Empirical Study of PBB-P2 Taxpayers Registered in Jatinegara Sub-District)
- DOI
- 10.2991/aebmr.k.200309.039How to use a DOI?
- Keywords
- compliance PBB-P2 taxpayers, understanding of taxes, tax sanctions, level of trust in the government
- Abstract
This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayer’s compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district as many as 27,761 taxpayers. The sample in this study amounted to 100 taxpayers obtained from the results of calculations using the Slovin formula. The method of collecting data in this study by distributing questionnaires. Questionnaire tests in this research, namely data quality test, classic assumption test, and hypothesis test. The results of this research indicate that there is a significant effect of the understanding variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.307) and tcount greater than the value of ttable (4.408> 1.98498) at the significance value (0,000 < 5%). There is a significant effect of tax sanction variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the negative regression coefficient (-0.209) and tcount smaller than the value of ttable (-1.452 < 1.98498) at the significance value (0,150 > 5%). There is a significant effect of the level of trust in the government variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.654) and tcount greater than the value of ttable (6.540 > 1.98498) at the significance value (0,000 < 5%). Understanding, tax Sanctions, and the level of trust in the government have a significant effect of a manner together on taxpayers compliance in PBB-P2 payments. This is evidenced by the value of Fcount which is greater than the value of Ftable (28,113 > 2,70) at the significance value (0,000 < 5%).
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Desy Amaliati Setiawan AU - Rahmat Yuliansyah AU - Sri Rahayu Mumpuni PY - 2020 DA - 2020/03/12 TI - The Influence of Understanding, Taxation Sanction, and Level of Trust in Government for Taxpayer Compliance for Pay Property Tax (Empirical Study of PBB-P2 Taxpayers Registered in Jatinegara Sub-District) BT - Proceedings of the Annual International Conference on Accounting Research (AICAR 2019) PB - Atlantis Press SP - 179 EP - 182 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200309.039 DO - 10.2991/aebmr.k.200309.039 ID - Setiawan2020 ER -