THE INFLUENCE OF RECEIPT OF TAX PAYABLE NOTIFICATION LETTER (SPPT), TAXPAYER'S INCOME AND TAXPAYER AWARENESS ON LAND AND BUILDING TAXPAYER COMPLIANCE P2 (Case Study in Cikidang Village, Cikidang District, Sukabumi Regency in 2021)

Rahman Hakim, Henni Rahayu Handayani

Abstract


This study aims to determine the effect of tax return receipts payable (SPPT), taxpayer income, and taxpayer awareness on Rural and urban land and building taxpayer compliance. The variables that are the focus of this research are SPPT Revenue, Taxpayer Income, Taxpayer Awareness (X) as the independent variable and Taxpayer Compliance (Y) as the dependent variable. This research was conducted through filling out a questionnaire by the respondents. The population in this study were 2,223 taxpayers. The sample was taken as many as 96 respondents, the determination of the sample used the slovin formula. For the method of analysis and hypothesis using multiple linear regression, then the calculation is using SPSS version 26 program. The results of this study indicate that partially the receipt of Tax Returns Payable (SPPT) and Taxpayer Income have no significant effect on Rural and urban Land and Building Taxpayer Compliance, Taxpayer Awareness has a positive significant effect on Rural and urban Land and Building Taxpayer Compliance, while simultaneously the SPPT acceptance variable , Taxpayer Income, and Taxpayer Awareness have a significant positive effect on Rural and urban Land and Building Taxpayer Compliance.

 

Keywords: Receipt of Tax Returns Payable (SPPT), Taxpayer Income, Taxpayer Awareness, Rural and urban land and building tax compliance


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References


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