Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan (PBB) (Studi Kasus Kecamatan Pondok Melati)

Damanik, Chresensia Natasya Oppon (2024) Pengaruh Kesadaran Wajib Pajak dan Sanksi Perpajakan terhadap Kepatuhan dalam Membayar Pajak Bumi dan Bangunan (PBB) (Studi Kasus Kecamatan Pondok Melati). S1 thesis, Universitas Kristen Indonesia.

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Abstract

Pemerintah daerah kini memiliki kewenangan untuk memungut pajak daerah sesuai dengan rencana dan setelah Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah disahkan. Tujuan penelitian ini adalah untuk mengetahui bagaimana data wajib pajak dan sanksi perpajakan mempengaruhi kepatuhan pembayaran pajak bumi dan bangunan di Kecamatan Pondok Melati. Kajian pustaka digunakan sebagai pendukung Penelitian ini menggunakan metode kuantitatif, sebagian besar melalui penggunaan kuesioner untuk mengumpulkan data. Analisis regresi linier berganda digunakan dalam penelitian ini untuk mengevaluasi data. Kesimpulan penelitian menunjukkan bahwa meskipun kedua faktor tersebut memiliki efek positif dan substansial pada saat yang sama, pengetahuan tidak dibayar dan sanksi pajak mempunyai dampak yang parsial dan relatif tinggi di Kecamatan Pondok Melati untuk kepatuhan pajak bumi dan konstruksi. Kata kunci: wajib pajak, kesadaran, sanksi, dan kepatuhan / The local government now has the authority to collect local taxes according to the plan and after Law Number 28 of 2009 concerning Regional Taxes and Regional Retributions was passed. The purpose of this study is to determine how taxpayer data and tax sanctions affect compliance with land and building tax payments in Pondok Melati District. Literature review is used as support This study uses quantitative methods, mostly through the use of questionnaires to collect data. Multiple linear regression analysis is used in this study to evaluate the data. The conclusion of the study shows that although both factors have positive and substantial effects at the same time, unpaid knowledge and tax sanctions have a partial and relatively high impact in Pondok Melati District for land and construction tax compliance. Key words: taxpayers, awareness, sanctions, and complian

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorSidharta, JuanivaNIDN0326067006juaniva.sidharta@uki.ac.id
Thesis advisorSembiring, Carolina FNIDN0316077002carolina.sembiring@uki.ac.id
Subjects: SCIENCE
SCIENCE > Science (General)
SCIENCE > Science (General) > General
SCIENCE > Mathematics
SCIENCE > Mathematics > General
Divisions: FAKULTAS EKONOMI DAN BISNIS > Akuntansi
Depositing User: Ms Chresensia Oppon Natasya Damanik
Date Deposited: 05 Jun 2025 10:24
Last Modified: 05 Jun 2025 10:24
URI: http://repository.uki.ac.id/id/eprint/19103

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