Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate

Authors

  • Daniel Malendes Sam Ratulangi University
  • Harijanto Sabijono Sam Ratulangi University
  • Priscillia Weku Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.131

Keywords:

tax knowledge, taxpayer awareness, sanctions taxes, taxpayer compliance

Abstract

Taxes are mandatory contributions to the State owed by individuals or entities that are coercive by law, by not receiving direct compensation and used for the benefit of the State for the greatest possible prosperity of the people. This study aims to analyze the influence of understanding of taxation, awareness of tax payers, and tax sanctions on taxpayer compliance in paying land and building taxes in Pulau Batang Dua sub-district, Ternate city, North Maluku Province. Researchers used a quantitative descriptive technique. The data used in the form of primary data using a questionnaire. The statistical method used is multiple regression analysis. The test results show that partially understanding of taxation has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax sanctions have a significant effect on taxpayer compliance, and simultaneously understanding of taxation, taxpayer awareness, and sanctions taxes have a significant effect on taxpayer compliance.

Downloads

Download data is not yet available.

References

Abdullah, S. W., Tuli, H., Pakaya, L. (2022). Pengaruh kesadaran dan pemahaman pajak terhadap kepatuhan wajib Pajak Bumi dan Bangunan. Jambura Accounting Review, 3(2), 116-128. DOI: 10.37905/jar.v3i2.55

Adikara, A., & Rahayu, S. (2022). Pengaruh pengenaan sanksi, pelayanan fiskus & moralitas pelayanan pajak teradap kepatuhan pajak tahun 2021 (Studi empiris terhadap wajib pajak badan di Kabupaten Bogor Jawa Barat). Comparative: Ekonomi dan Bisnis, 4(1), 17-33. DOI: 10.31000/combis.v4i2.5188

Alfina, Z., & Diana, N. (2021). Pengaruh Insentif Perpajakan Akibat Covid-19, Pengetahuan Perpajakan, Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak dalam Menyampaikan Surat Pemberitahuan Tahunan (Studi Pada Wajib Pajak yang Terdaftar di KPP Pratama Malang Utara). e_Jurnal Ilmiah Riset Akuntansi, 10(04), 47-57. https://jim.unisma.ac.id/index.php/jra/article/view/10556

Amalia, D., Hidayat, W. W., & Ningrum, E. P. (2024). Pengaruh pengetahuan perpajakan, modernisasi system administrasi, dan kesadaran wajib pajak terhadap kepatuhan wajib pajakk dalam membayar PBB di Kelurahan Padurenan. SENTRI: Jurnal Riset Ilmiah, 3(3), 1626-1636. DOI: 10.55681/sentri.v3i3.2439

Andaningsih, I. R., Murti, W., & Yolanda. (2022). Kepatuhan dan kesadaran wajib pajak UMKM dalam meminimalisir kecurangan pajak di wilayah Jakarta dan Bekasi. Trilogi Accounting and Business Research, 3(1), 80-97. DOI: 10.31326/tabr.v1i1.1263

Bahri, S. (2020). Pengantar Akuntansi Berdasarkan SAK ETAP dan IFRS. Yogyakarta: Penerbit Andi

Hani, D. A. U., & Furqon, I. K. (2021). Pengaruh Sanksi Pajak serta Pengetahuan Masyarakat Tentang Pajak Terhadap Kepatuhan Membayar Wajib Pajak. UTILITY: Jurnal Ilmiah Pendidikan dan Ekonomi, 5(1), 10-15. DOI: 10.30599/utility.v5i01.1161

Hazmi, M. Z., Suhendro., & Dewi, R. R. (2020). Pengaruh pengetahuan wajib pajak, kualitas pelayacnan dan sanksi perpajakan terhadap kepatuhan wajib pajak pada KPP Pratama Surakarta. Jurnal Akuntansi Universitas Jember, 18(1), 28-40. DOI: 10.19184/jauj.v18i1.17869

Hidayat, I., & Gunawan, S. (2022). Pengaruh kesadaran wajib pajak, sanksi perpajakan, dan kualitas pelayanan perpajakan terhadap kepatuhan wajib dalam membayar PBB. MANAZHIM: Jurnal Manajemen dan Ilmu Pendidikan, 4(1), 110-132. DOI: 10.36088/manazhim.v4i1.1625

Kartikasari, N. L. G. S., & Yadnyana, I. K. (2021). Pengetahuan Perpajakan, Sanksi Pajak Kesadaran Wajib Pajak dan Kepatuhan WPOP Sektor UMKM. E-Jurnal Akuntansi, 31(4), 925-936. DOI: 10.24843/eja.2021.v31.i04.p10

Khodijah, S., Barli, H., & Irawati, W. (2021). Pengaruh pengetahuan peraturan perpajakan, kualitas layanan fiskus, tarif pajak dan sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 183–195. https://openjournal.unpam.ac.id/index.php/JABI/article/view/12239

Kieso, D., Weygandt, J., & Warfield. (2019). Intermediate Accounting. Seventeenth Edition. United States: Jhon Wiley & Sons, Inc.

Krisdayanti, M., Gunarianto., & Untung, W. (2022). Faktor-faktor yang mempengaruhi kepatuhan wajib PBB di Kecamatan Tirtoyudi. National Conference On Accounting & Finance (NCAF), 4, 449-454. https://journal.uii.ac.id/NCAF/article/view/22320

Maharaja, E. F., Elim, I., & Suwetja, I. G. (2021). Pengaruh kesadaran wajib pajak dan pegetahuan wajib pajak terhadap kepatuhan wajib pajak dalam membayar PBB di Kecamatan Bathin Solapan Kota Duri, Riau. Going Concern: Jurnal Riset Akuntansi, 16(4), 299-311. https://ejournal.unsrat.ac.id/v3/index.php/gc/article/view/36584/34024

Mardiasmo. (2018). Perpajakan, Edisi Revisi 2018. Yogyakarta: ANDI

Mardiasmo. (2019). Perpajakan, Edisi Revisi 2019. Yogyakarta: ANDI

Mulyati, Y., & Ismanto, J. (2021). Pengaruh Penerapan E-Filing, Pengetahuan Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak pada Pegawai Kemendikbud. Jurnal Akuntansi Berkelanjutan Indonesia, 4(2), 139-155. https://openjournal.unpam.ac.id/index.php/JABI/article/view/10333

Mumu, A., Sondakh, J. J., & Suwetja, I. G. (2020). Pengaruh pengetahuan perpajakan, sanksi pajak dan kesadaran wajib pajak terhadap kepatuhan membayar PBB di Kecamatan Sonder Kabupaten Minahasa. Going Concern: Jurnal Riset Akuntansi, 15(2), 175-184. DOI: 10.32400/gc.15.2.28121.2020

Nafiah, Z., & Warno. (2018). Pengaruh Sanksi Perpajakan, Kesadaran, dan Kualitas Pelayan Pajak terhadap Penerimaan Pajak Bumi dan Bangunan. STIE Semarang, 10(1), 86-105. DOI: 10.33747/stiesmg.v10i1.88

Parera, A. M. W., & Erawati, T. (2017). Pengaruh Kesadaran Wajib Pajak, Sanksi Perpajakan, Pengetahuan Perpajakan, dan Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan. Jurnal Akuntansi. 5(1), 37-48. https://jurnalfe.ustjogja.ac.id/index.php/akuntansi/article/view/255/

Trisnawati. (2017). Perpajakan Indonesia. Edisi 10 buku 1. Jakarta: Salemba Empat

Virginia, W. A., & Alimuddin, I. (2024). Pengaruh pengetahuan, sanksi,dan tarif terhadap kepatuhan wajib PBB-P2. Owner: Riset & Jurnal Akuntansi, 8(1), 661-672. DOI: 10.33395/owner.v8i1.1925

Downloads

Published

2024-05-19

How to Cite

Malendes, D., Sabijono, H., & Weku, P. (2024). Pengaruh pengetahuan perpajakan, kesadaran wajib pajak dan sanksi pajak terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate . Riset Akuntansi Dan Portofolio Investasi, 2(2), 93–100. https://doi.org/10.58784/rapi.131

Issue

Vol. 2 No. 2 (2024)

Section

Article

License

Copyright (c) 2024 Daniel Malendes, harijanto sabijono, Priscillia Weku

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

Under this license then authors free to:

  • Share - copy and redistribute the material in any medium or format.
  • Adapt - remix, transform, and build upon the material for any purpose, even commercially.

The licensor cannot revoke these freedoms as long as you follow the license terms.

Under the following terms:

  • Attribution - You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.
  • No additional restrictions - You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.


Notices:

  • You do not have to comply with the license for elements of the material in the public domain or where your use is permitted by an applicable exception or limitation.
  • No warranties are given. The license may not give you all of the permissions necessary for your intended use. For example, other rights such as publicity, privacy, or moral rights may limit how you use the material.