Ananda Pananginan, J. J. Sondakh, Robert Lambey, Universitas Sam, Ratulangi Manado, Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib, Pajak, Kepercayaan Kepada, Otoritas Pajak, Terhadap Kepatuhan, Wajib Pajak, dalm Membayar, Pajak Bumi, D. Perdesaan, dan Perkotaan, di Kecamatan, Pusomaen Kabupaten, Minahasa Tenggara, Pengetahuan Perpajakan, Kepercayaan Pajak, Kepada Otoritas, Kepatuhan Wajib, PBB-P2 Pajak
{"title":"税收知识、纳税人意识和对税务机关的信任对 Minahasa 东南部 Pusomaen 区纳税人缴纳城乡土地和建筑税遵从度的影响","authors":"Ananda Pananginan, J. J. Sondakh, Robert Lambey, Universitas Sam, Ratulangi Manado, Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib, Pajak, Kepercayaan Kepada, Otoritas Pajak, Terhadap Kepatuhan, Wajib Pajak, dalm Membayar, Pajak Bumi, D. Perdesaan, dan Perkotaan, di Kecamatan, Pusomaen Kabupaten, Minahasa Tenggara, Pengetahuan Perpajakan, Kepercayaan Pajak, Kepada Otoritas, Kepatuhan Wajib, PBB-P2 Pajak","doi":"10.55927/fjas.v2i11.6724","DOIUrl":null,"url":null,"abstract":"This research aims to determine whether tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pusomaen District, Southeast Minahasa Regency. The research method used in this research is a quantitative method. The number of samples used was 97 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire (google form). The analytical method used is multiple linear regression analysis with the help of the SPSS application. The results of this research show that tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying land and building taxes in Pusomaen District, Southeast Minahasa Regency.","PeriodicalId":417166,"journal":{"name":"Formosa Journal of Applied Sciences","volume":"54 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-11-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The Influence of Tax Knowledge, Taxpayer Awareness and Trust in the Tax Authority on Taxpayer Compliance in Paying Rural and Urban Land and Building Taxes in Pusomaen District, Southeast Minahasa Regency\",\"authors\":\"Ananda Pananginan, J. J. Sondakh, Robert Lambey, Universitas Sam, Ratulangi Manado, Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib, Pajak, Kepercayaan Kepada, Otoritas Pajak, Terhadap Kepatuhan, Wajib Pajak, dalm Membayar, Pajak Bumi, D. Perdesaan, dan Perkotaan, di Kecamatan, Pusomaen Kabupaten, Minahasa Tenggara, Pengetahuan Perpajakan, Kepercayaan Pajak, Kepada Otoritas, Kepatuhan Wajib, PBB-P2 Pajak\",\"doi\":\"10.55927/fjas.v2i11.6724\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research aims to determine whether tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pusomaen District, Southeast Minahasa Regency. The research method used in this research is a quantitative method. The number of samples used was 97 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire (google form). The analytical method used is multiple linear regression analysis with the help of the SPSS application. The results of this research show that tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying land and building taxes in Pusomaen District, Southeast Minahasa Regency.\",\"PeriodicalId\":417166,\"journal\":{\"name\":\"Formosa Journal of Applied Sciences\",\"volume\":\"54 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-11-09\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Formosa Journal of Applied Sciences\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.55927/fjas.v2i11.6724\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Formosa Journal of Applied Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.55927/fjas.v2i11.6724","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The Influence of Tax Knowledge, Taxpayer Awareness and Trust in the Tax Authority on Taxpayer Compliance in Paying Rural and Urban Land and Building Taxes in Pusomaen District, Southeast Minahasa Regency
This research aims to determine whether tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) in Pusomaen District, Southeast Minahasa Regency. The research method used in this research is a quantitative method. The number of samples used was 97 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire (google form). The analytical method used is multiple linear regression analysis with the help of the SPSS application. The results of this research show that tax knowledge, taxpayer awareness and trust in the tax authorities have a positive and significant effect on taxpayer compliance in paying land and building taxes in Pusomaen District, Southeast Minahasa Regency.
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