Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati)

Costing Pub Date : 2023-08-29 DOI:10.31539/costing.v7i1.6333
Nur Anita Chandra Putri, Aktian Difianti
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Abstract

The purpose of this study is to find out whether taxpayer compliance in paying land and building taxes is influenced by their knowledge of taxation, financial conditions, and Tri-Nga teachings. The study was conducted in Mlati District, Sleman Regency with a sample of 103 taxpayer respondents. The sampling strategy used is simple random sampling. Primary data is collected by distributing questionnaires to taxpayers. Answers to the questionnaire used in this study were quantified through scores or numerical values. The findings show that knowledge of taxation has no effect on taxpayer compliance with land and building tax payments, while economic conditions have a positive effect on land and building tax payer compliance and Tri-Nga teachings have a positive effect on land and building tax payer compliance. Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Compliance
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税收知识、财务状况和三不加对地球和建筑纳税的影响(Mlati地区的纳税人案例研究)
本研究的目的是要找出纳税人在缴纳土地及建筑税时的依从性是否会受到他们的税务知识、财务状况及三法教义的影响。该研究在Sleman Regency的Mlati区进行,样本为103名纳税人。使用的抽样策略是简单的随机抽样。主要数据是通过向纳税人分发调查问卷收集的。本研究中使用的问卷答案通过分数或数值进行量化。研究结果表明,税收知识对纳税人的土地和建筑纳税合规没有影响,而经济条件对土地和建筑纳税人的合规有积极影响,三nga教义对土地和建筑纳税人的合规有积极影响。 关键词:税务知识、财务状况、三益法、纳税人合规
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