Increasing Tax Payer Compliance Land and Building Taxes with Awareness and Socialization as Moderating Variables

Authors

  • Aris Sanulika Universitas Pamulang

DOI:

https://doi.org/10.32493/eaj.v6i1.y2023.p60-66

Keywords:

Awareness, Outreach, Taxpayer Compliance, Land and Building Tax

Abstract

This study aims to determine the increase in land and building taxpayer compliance with awareness and compliance as moderating variables. This research was conducted on land and building taxpayers in Cengkareng District, with a total population of 97,191 land and building taxpayers. The sampling technique was simple random sampling using the Slovin formula with a significant level of 10% so that a research sample of 100 correspondents was obtained. The data analysis method in this study is moderated regression analysis, with the results showing that awareness has a positive effect on land and building taxpayer compliance, with the socialization variable as a moderator able to strengthen the level of influence of awareness on land and building taxpayer compliance.

References

Amrul, R., Hidayanti, A. A., & Arifulminan, M. (2020). Pengaruh pengetahuan, sanksi, dan pelayanan terhadap kepatuhan wajib pajak bumi dan bangunanan-perdesaan dan perkotaan (pbb-p2) pada

bapenda kabupaten lombok barat. Jurnal Bisnis, Manajemen, Dan Akuntansi, 7(2), 221–241.

Donofan, I., & Afriyenti, M. (2021). Pengaruh Kesadaran Wajib Pajak, Kualitas Pelayanan dan Tingkat Penghasilan terhadap Kepatuhan Pembayaran Pajak Bumi Bangunan. Jurnal Eksplorasi Akuntansi, 3(4), 859–875.

Dzewaltowski, D. A., Noble, J. M., & Shaw, J. M. (1990). Physical activity participation: Social cognitive theory versus the theories of reasoned action and planned behavior. Journal of Sport and Exercise Psychology, 12(4), 388–405.

Ghozali, I. (2018). Aplikasi analisis multivariete SPSS 25. Semarang: Universitas Diponegoro.

Hidayat, R. A. I., & Islami, I. N. (2019). Pengaruh Sosialisasi Pajak, Sanksi Pajak dan Pendapatan Wajib Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Serang Baru (Studi Empiris Kecamatan Serang Baru, Desa Jayamulya). Journal of Chemical Information and Modeling, 53(9), 1689–1699.

Megawangi, C. A. M., & Setiawan, P. E. (2017). Sosialisasi perpajakan memoderasi pengaruh kesadaran wajib pajak dan kualitas pelayanan pada kepatuhan wajib pajak badan. E-Jurnal Akuntansi Universitas Udayana, 19(3), 2348–2377.

Purnamasari, A., Pratiwi, U., & Sukirman, S. (2018). Pengaruh pemahaman, sanksi perpajakan, tingkat kepercayaan pada pemerintah dan hukum, serta nasionalisme terhadap 22 kepatuhan wajib pajak dalam membayar PBB-P2 (studi pada wajib pajak PBB-P2 di kota Banjar). Jurnal Akuntansi Dan Auditing, 14(1), 22–39.

Putri Anisa Yuliani. (2022, January 15). PAD DKI Sektor pajak tahun 2021 tak capai target. Media Indonesia.Com. https://mediaindonesia.com/megapolitan/464491/pad-dki-sektor-pajak-tahun-2021-tak-capai-target

Salmah, S. (2018). Pengaruh pengetahuan dan kesadaran wajib pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan (PBB). Inventory: Jurnal Akuntansi, 2(1), 151–187.

Sugiyono, P. D. (2017). Metode penelitian bisnis: pendekatan kuantitatif, kualitatif, kombinasi, dan R&D. Penerbit CV. Alfabeta: Bandung, 225, 87.

Susliyanti, E. D., & Agustiyani, A. I. (2022). Pengaruh Kesadaran, Tingkat Pemahaman, Tingkat Pendapatan Dan Lingkungan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Dimasa Pandemi Covid-19 Di Kecamatan Kalasan. Solusi: Jurnal Kajian Ekonomi Dan Bisnis, 17(1), 1–16.

Yanti, K. E. M., Yuesti, A., & Bhegawati, D. A. S. (2021). Pengaruh NJOP, Sikap, Kesadaran Wajib Pajak, Pengetahuan Perpajakan, Dan SPPT Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Dengan Sanksi Pajak Sebagai Variabel Moderasi Di Kecamatan Denpasar Utara. Kumpulan Hasil Riset Mahasiswa Akuntansi (KHARISMA), 3(1).

Zagita, F., & MArlinah, A. A. N. (2022). Faktor-faktor yang memengaruhi kepatuhan wajib pajak pajak bumi dan bangunan di wilayah dki jakarta. E-Jurnal Akuntansi TSM, 2(2), 867–878.

Published

2023-01-31

Issue

Vol. 6 No. 1 (2023): EAJ (Economics and Accounting Journal)

Section

Articles

License

Authors who publish with this journal agree to the following terms:

  1. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
  2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
  3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).

 

<a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/"><img alt="Creative Commons License" style="border-width:0" src="https://i.creativecommons.org/l/by-sa/4.0/88x31.png" /></a><br />This work is licensed under a <a rel="license" href="http://creativecommons.org/licenses/by-sa/4.0/">Creative Commons Attribution-ShareAlike 4.0 International License</a>.