PENGARUH PENGETAHUAN PAJAK PBB, SIKAP WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PBB.

Syarif, Adam Reliegi (2014) PENGARUH PENGETAHUAN PAJAK PBB, SIKAP WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK PBB. S1 thesis, Universitas Negeri Jakarta.

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Abstract

ADAM RELIEGI SYARIF 2014 8335129094 Influence of Land and Building Tax Knowledge , Attitudes Taxpayers and Tax Sanctions Against Taxpayer Compliance land and building . Program S1 Accounting , Department of Accounting, Faculty of Economics, University of Jakarta. The problem is there a relationship between the tax on land and building Knowledge , Attitudes Taxpayers and Tax Sanctions against Taxpayer Compliance Land and buildings partially and simultaneously The purpose of this study is Getting empirical evidence on the influence of land and buildings tax knowledge , attitude Taxpayers and Tax Penalties on tax compliance are listed in the sub-districts in East Jakarta Pulogadung . This research is expected to contribute to the land and building taxpayer in the taxation increase their knowledge and change attitudes in Indonesian taxpayer in order to increase the compliance of the taxpayer that will make the state of tax revenue would be optimal The influence of the Land and Building Tax Knowledge , attitudes Taxpayer and Tax Sanctions against Taxpayer Compliance land and building is research with primary data using taxpayer Land and Building registered at the sub-district , East Jakarta Pulogadung as the research sample questionnaire technique with a number of respondents of 100 respondents , by comparing theories related then the data obtained in the test and tested with test validation , Reabilitasi , classic assumption test and hypothesis testing using SPSS 17 . From the results of research knowledge land and building tax , Taxpayer Attitudes and Tax Penalties significant effect on Taxpayer Compliance land and building , either partially or simultaneously . This research provides advice on other research For further research , it is recommended to use different variables , other than land and building tax Knowledge , Attitudes Taxpayers and Tax Penalties for such measurements Taxpayer Compliance Tax Extension , Tax professional level , Service Tax . Income levels . And for those practitioners Tax officer , it is necessary to tax socialization conducted periodically and regularly in order to better understand taxpayers about tax land and building tax so that the level of tax compliance in paying the land and building taxes will increase

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