The Effect of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Taxes
- DOI
- 10.2991/assehr.k.200407.031How to use a DOI?
- Keywords
- awareness, sanctions, compliance
- Abstract
This study aims to obtain empirical evidence about the effect of taxpayer awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Bukit Kecil sub-district of Palembang. The population in this study is the land and building tax (PBB) that have been registered in Bukit Kecil District in 2017 as many as 8,596 people. Meanwhile, the sample in this study were 99 respondents. Data collection methods used in this study are by distributing questionnaires to respondents and using a likert scale. The data in this study were processed using Statistical Product and Service Solutions (SPSS) version 22 and using quantitative analysis. The results of this study indicate that taxpayer awareness and tax sanctions have a positive and significant effect on tax compliance in paying land and building taxes in Bukit Kecil sub-district of Palembang.
- Copyright
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Muhammad Husni Mubarok AU - Faridah AU - Nelly Masnila PY - 2020 DA - 2020/04/10 TI - The Effect of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Taxes BT - Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019) PB - Atlantis Press SP - 178 EP - 181 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.200407.031 DO - 10.2991/assehr.k.200407.031 ID - Mubarok2020 ER -