Zharah, Narisyah Evita (2025) Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Insentif Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB-P2) di Kota Surabaya. Undergraduate thesis, UPN Veteran Jawa Timur.
![[img]](https://repository.upnjatim.ac.id/style/images/fileicons/text.png) |
Text (Cover)
COVER.pdf Download (1MB) |
|
Text (Bab 1)
BAB I.pdf Download (290kB) |
|
Text (Bab 2)
BAB II.pdf Restricted to Repository staff only until 16 July 2027. Download (367kB) | Request a copy |
|
Text (Bab 3)
BAB III.pdf Restricted to Repository staff only until 16 July 2027. Download (375kB) | Request a copy |
|
Text (Bab 4)
BAB IV.pdf Restricted to Repository staff only until 16 July 2027. Download (483kB) | Request a copy |
|
Text (Bab 5)
BAB V.pdf Download (162kB) |
|
Text (Daftar Pustaka)
DAFTAR PUSTAKA.pdf Download (234kB) |
|
Text (Lampiran)
LAMPIRAN.pdf Restricted to Repository staff only Download (1MB) | Request a copy |
Abstract
This study aims to examine the effect of taxation knowledge, tax penalties, and tax incentives on the compliance of land and building taxpayers in Surabaya City. This type of research uses a quantitative approach. The population used is all PBB-P2 taxpayers in Surabaya City totaling 820,366 taxpayers registered at the Surabaya City Regional Revenue Agency with the required sample of 170 taxpayers determined using probability sampling with simple random sampling method and the sample size using Hair's formula. The data collection technique used is a questionnaire that has been filled out by respondents, namely PBB-P2 taxpayers in Surabaya City. The questionnaire will use an online form in the form of Google Form through social media so that it is more flexible for respondents to answer the questionnaire. The analysis method in this study uses SmartPLS. The results showed that tax sanctions and tax incentives affect the compliance of land and building taxpayers, while taxpayer awareness has no effect on land and building taxpayer compliance. Keywords: Taxpayer Awareness, Tax Sanctions, Tax Incentives, Land and Building Taxpayer Compliance
| Item Type: | Thesis (Undergraduate) | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Contributors: |
|
||||||||
| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Narisyah Evita Zharah | ||||||||
| Date Deposited: | 17 Jul 2025 03:12 | ||||||||
| Last Modified: | 17 Jul 2025 03:12 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39600 |
Actions (login required)
 |
View Item |