The Effect of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Taxes

DOI

10.2991/assehr.k.200407.031How to use a DOI?

Keywords

awareness, sanctions, compliance

Abstract

This study aims to obtain empirical evidence about the effect of taxpayer awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Bukit Kecil sub-district of Palembang. The population in this study is the land and building tax (PBB) that have been registered in Bukit Kecil District in 2017 as many as 8,596 people. Meanwhile, the sample in this study were 99 respondents. Data collection methods used in this study are by distributing questionnaires to respondents and using a likert scale. The data in this study were processed using Statistical Product and Service Solutions (SPSS) version 22 and using quantitative analysis. The results of this study indicate that taxpayer awareness and tax sanctions have a positive and significant effect on tax compliance in paying land and building taxes in Bukit Kecil sub-district of Palembang.

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/).

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TY  - CONF
AU  - Muhammad Husni Mubarok
AU  - Faridah
AU  - Nelly Masnila
PY  - 2020
DA  - 2020/04/10
TI  - The Effect of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Taxes
BT  - Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)
PB  - Atlantis Press
SP  - 178
EP  - 181
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200407.031
DO  - 10.2991/assehr.k.200407.031
ID  - Mubarok2020
ER  -