Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)

The Effect of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Taxes

Authors
Muhammad Husni Mubarok, Faridah, Nelly Masnila
Corresponding Author
Muhammad Husni Mubarok
Available Online 10 April 2020.
DOI
https://doi.org/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/).

Download article (PDF)

Volume Title
Proceedings of the 3rd Forum in Research, Science, and Technology (FIRST 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
10 April 2020
ISBN
978-94-6252-953-3
ISSN
2352-5398
DOI
https://doi.org/10.2991/assehr.k.200407.031How to use a DOI?
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  - https://doi.org/10.2991/assehr.k.200407.031
ID  - Mubarok2020
ER  -