2023
DOI: 10.29303/aksioma.v22i2.232
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Pengaruh PENGARUH PENGETAHUAN PAJAK DAN PEMAHAAMAN PENERIMAAN DARI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK

Raharjeng Widayanti,
Yanna Eka Pratiwi,
Siwidyah Desi Lastianti

Abstract: Taxpayer compliance in paying PBB is determined by many factors. For example knowledge about taxes, ease of paying taxes, socialization of tax payments, and many more. This study aims to determine the effect of tax knowledge and understanding of revenue from land and building taxes on taxpayer compliance. The population in this study were all registered taxpayers in Kedamean District, Gresik Regency, East Java Province, totaling 46,807 taxpayers with a sample size of 348 respondents determined using the Issac … Show more

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