CD Skripsi

pengaruh pengetahuan wajib pajak dan kualitas pelayanan pajak terhadap kepatuhan dalam membayar pajak bumi dan bangunan di desa koto kari

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This study examines the influence of taxpayer knowledge and the quality of
tax services on compliance in paying Land and Building Tax (PBB-P2) in Koto Kari
Village, Kuantan Singingi Regency. The phenomenon of low taxpayer compliance,
reflected in the suboptimal realization of PBB-P2, is the main background of this
study. This study involved 89 taxpayers who have regularly paid PBB-P2 over the
past three years, selected using the Slovin method from a population of 834
individuals. Data were collected through a questionnaire consisting of 26
statements, then analyzed using descriptive analysis and multiple linear regression
using IBM SPSS 27. The results indicate that taxpayer knowledge and the quality
of tax services have a positive and significant influence on compliance in paying
PBB-P2. This means that increased taxpayer understanding and better service tend
to increase compliance, and vice versa. However, the contribution of these two
variables to tax compliance was only 52.6%, indicating that the remaining 47.4%
is influenced by other factors such as income, sanctions, or taxpayer awareness that
were not examined in this study.
Keywords: Taxpayer Knowledge, Tax Service Quality, Tax Payment Compliance

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2105112116

Penerbit

Pekanbaru : UNRI – FKIP – Pendidikan Ekonomi., 2025

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2105112116

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

PENDIDIKAN EKONOMI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

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