PENGARUH PENERIMAAN SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT), TINGKAT KEPERCAYAAN KEPADA PEMERINTAH, SIKAP, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN

(STUDI KASUS PADA DESA PERING SARI KECAMATAN SELAT KABUPATEN KARANGASEM)

  • I Made Seta Umbaran Universitas Hindu Indonesia
  • Kadek Dewi Padnyawati Universitas Hindu Indonesia
  • Ni Putu Trisna Windika Pratiwi Universitas Hindu Indonesia
Keywords: Tax Returns Payment Revenue, Level of Trust to Government, Tax Sanction, Taxpayer Compliance, Land and Building Taxes

Abstract

This study aims to investigate the effectiveness of tax returns payment revenue (SPPT), the
level of trust toward the government, attitudes, and tax sanctions on taxpayer compliance to pay
property taxes in Pering Sari Village, Selat District, Karangasem Regency. The population in this
study were all 3501 householder who were registered as recepients of the 2020 Land and Building
Tax Return Payment in Selat District, Pering Sari Village. There were 100 respondents selected as
samples in this study through Slovin formula, probability sampling, and simple random sampling.
The data was collected through questionnaire, and further being analyzed using multiple linear
regression model and being calculated with the assistance of SPSS. This study resulted in there
was a significant effect of tax return payment revenue, level of trust to the government, tax
sanctions toward taxpayer compliance to pay land and building taxes. The coefficient of
determination resulted in 53.8% of the taxpayer compliance was influenced by variations in SPPT
revenue, level of trust to the government, attitudes, and tax sanctions while the rest of 46.2 percent
was determined by extraneous factors that were not included in this study.

Published
2022-01-25
How to Cite
Umbaran, I. M., Padnyawati, K., & Pratiwi, N. P. (2022). PENGARUH PENERIMAAN SURAT PEMBERITAHUAN PAJAK TERHUTANG (SPPT), TINGKAT KEPERCAYAAN KEPADA PEMERINTAH, SIKAP, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN. Hita Akuntansi Dan Keuangan, 3(1), 65-74. https://doi.org/10.32795/hak.v3i1.2283

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