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Analisis Sikap Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Masa Pandemi Covid-19 di Surabaya

Khufron, Ahmad (2021) Analisis Sikap Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Masa Pandemi Covid-19 di Surabaya. Diploma thesis, Universitas Hayam Wuruk Perbanas Surabaya.

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Abstract

In carrying out the collection of land and building taxes, it is unfortunate that there are still many Land and Building Taxpayers who are not yet fully aware of their obligations to pay taxes, thus hampering development approvals in all fields. The purpose of this study is to determine whether the attitude, awareness of taxpayers, and knowledge of the Land and Building Tax for the Surabaya community will determine the compliance of the Land and Building Tax during the Covid-19 pandemic in Surabaya. In this final project the author uses descriptive research methods, in the form of primary data questionnaires distributed to the people of Surabaya. Descriptive statistical method by counting (Mean/Mean), Lowest Data Test (Minimum), Highest Data Test (Maximum). The test results show that the attitude of taxpayers significantly determines taxpayer compliance, taxpayer awareness significantly determines taxpayer compliance, knowledge of taxpayers significantly determines taxpayer compliance, simultaneously taxpayer attitudes, taxpayer awareness, taxpayer knowledge, significant effect on taxpayer compliance.

Item Type: Thesis (Diploma)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.46 - TAX ACCOUNTING
Divisions: Accounting Diploma > Practice Working Report
Depositing User: AHMAD KHUFRON
Date Deposited: 20 Nov 2021 22:55
Last Modified: 20 Nov 2021 22:55
URI: http://eprints.perbanas.ac.id/id/eprint/8435

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