PENGARUH SIKAP, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN

I Gede Prayuda Budhiartama; I Ketut Jati

PENGARUH SIKAP, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN

I Gede Prayuda Budhiartama Fakultas Ekonomi dan Bisnis Universitas Udayana
I Ketut Jati Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to determine the Influence Attitudes, Awareness and Knowledge Taxpayer Compliance land and building at taxpayer pays tax on land and buildings in the city of Denpasar. A sample size of 132. 743 taxpayer in 2014 as the population was determined using the formula Slovin with a sample size of 100 respondents with characteristics, namely: Gender, age, and education level. Data analysis method is multiple linear regression analysis. Based on the calculation results of multiple linear regression showed that the perception of taxpayers about the attitudes, awareness and knowledge of taxpayers taxpayer positive and significant effect on tax compliance from evading taxes on the Denpasar Revenue Service

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Author Biographies

I Gede Prayuda Budhiartama, Fakultas Ekonomi dan Bisnis Universitas Udayana

I Ketut Jati, Fakultas Ekonomi dan Bisnis Universitas Udayana

Published

2016-05-30

How to Cite

BUDHIARTAMA, I Gede Prayuda; JATI, I Ketut. PENGARUH SIKAP, KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN PADA KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN. E-Jurnal Akuntansi, [S.l.], v. 15, n. 2, p. 1510-1535, may 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/17762>. Date accessed: 19 nov. 2024.

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