The Influence of Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in 2021
Case Study in Dolopo District, Madiun Regency
Keywords:
Education Level, Income Level, Taxpayer Awareness, Social Environment, Tax Sanctions, Taxpayer, ComplianceAbstract
This study aims to analyze the effect of Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions on Land and Building Taxpayer Compliance in Dolopo District, Madiun Regency. This research is classified as quantitative research. The population in this study consists of all Land and Building Taxpayers who have Land and Building Tax objects in the Dolopo District, Madiun Regency. The technique of determining the sample is non-probability sampling, using purposive sampling. The number of samples in this study was 100 respondents, calculated using the Slovin formula. The method of data analysis in this study is multiple linear regression analysis, which was performed using SPSS version 25. The results of the study show that Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions have a significant positive effect on Land and Building Taxpayer Compliance. Simultaneously, Education Level, Income Level, Taxpayer Awareness, Social Environment, and Tax Sanctions have a significant positive effect on Land and Building Taxpayer Compliance.
Downloads
References
Arrum, A., Amah, N., & Ubaidillah, M. (2021). The influence of the taxpayer environment and modernization of the tax administration system on individual taxpayer compliance with religiosity as a moderating variable. SIMBA: Seminar Inovasi Manajemen, Bisnis, dan Akuntansi, 3.
Cynthia, P. N., & Djauhari, S. (2020). The effect of taxpayer income, socialization, service quality, and tax sanctions on compliance in paying land and building tax. Jurnal Penelitian dan Kajian Ilmiah, 18(4), 352–362.
Dewi, N. P. D. A., & Diatmika, I. P. G. (2020). The effect of trust level, perception of tax amnesty, public service accountability, and social environment on individual taxpayer compliance. Jurnal Ilmiah Akuntansi dan Humanika, 10(2), 245–254.
Dolopo.go.id. (2020). Evaluation of land and building tax (PBB) revenue achievement in 2020. Retrieved December 11, 2021, from https://dolopo.go.id
Hidayat, R. A. I., & Islami, I. N. (2019). The effect of tax socialization, tax sanctions, and taxpayer income on taxpayer compliance in paying land and building tax in Serang Baru District (Empirical study in Jayamulya Village). Journal of Chemical Information and Modeling, 3(2), 145–159.
Husen, T. I. (2018). The effect of motivation and education level on compliance in paying rural and urban land and building tax (PBB-P2) in Senen District, Central Jakarta. Akbis: Media Riset Akuntansi dan Bisnis, 2(1), 81–99.
IDN Times. (2020). Regional tax revenue of Madiun Regency increased amid the pandemic. Retrieved December 11, 2021, from https://idntimes.com
Kawengian, P. V., Sabijono, H., & Budiarso, N. S. (2017). The influence of taxpayer environment, perceived behavioral control, and moral obligation on individual taxpayer compliance in Paal Dua, Manado. Going Concern: Jurnal Riset Akuntansi, 12(2), 480–494.
Keputusan Menteri Keuangan Republik Indonesia No. 554/KMK/2000. (2000). Limitations and procedures for imposing value-added tax on self-construction activities conducted outside business activities by individuals or entities.
Koranmemo.com. (2021). The target of PBB-P2 revenue in Madiun Regency declined: Here are the reasons. Retrieved November 15, 2021, from https://koranmemo.com
Kristanti, Y. A. (2021). The influence of attitude, understanding, sanctions, and trust in government on land and building tax compliance. Ilmu dan Riset Akuntansi, 10(28), 1–17.
Lukman, R. A., & Fajriana, I. (2018). The influence of tax officer attitude, taxpayer environment, tax fairness, and tax administration system on individual taxpayer compliance (Empirical study at KPP Pratama Ilir Barat I Palembang).
Mardiasmo. (2019). Taxation (2019 ed.). Andi.
Parera, A. M. W. (2017). The influence of taxpayer awareness, tax sanctions, tax knowledge, and tax officer services on land and building taxpayer compliance. Jurnal Akuntansi, 5(1), 37–48.
Pravasanti, Y. A. (2020). Analysis of factors affecting taxpayer compliance in paying land and building tax. Jurnal Akuntansi dan Pajak, 21(1), 142–151.
Purnaditya, R. R., & Rohman, A. (2015). The effect of tax understanding, service quality, and tax sanctions on tax compliance (Empirical study on individual entrepreneurs at KPP Pratama Semarang Candisari). Diponegoro Journal of Accounting, 4(4), 1–11.
Rahman, A. (2018). The effect of taxpayer awareness, education level, and income on land and building tax compliance. Jurnal Akuntansi Universitas Negeri Padang, 6(1), 1–20.
Resmi, S. (2019). Taxation: Theory and cases (11th ed.). Salemba Empat.
Santoso. (2015). Quantitative research methods and data processing. UMPO Press.
Sugiyono. (2020). Quantitative, qualitative, and R&D research methods. Alfabeta.
Tribunnews.com. (2021). PBB-P2 revenue realization of Madiun Regency government is still at 50 percent: Causes explained. Retrieved December 11, 2021, from https://tribunnews.com
Undang-Undang Republik Indonesia No. 16 Tahun 2009. (2009). General provisions and tax procedures law.
Undang-Undang Republik Indonesia No. 20 Tahun 2003. (2003). National education system law.
Undang-Undang Republik Indonesia No. 28 Tahun 2007. (2007). Third amendment to the general provisions and tax procedures law.
Undang-Undang Republik Indonesia No. 28 Tahun 2009. (2009). Regional taxes and levies law.
Undang-Undang Republik Indonesia No. 36 Tahun 2008. (2008). Fourth amendment to the income tax law.
