Putri, Revi Ardiana (2025) Pengaruh Motivasi Perpajakan, Tingkat Penghasilan, Sistem Pembayaran Pajak Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (PBB) (Studi Kasus Di Kecamatan Waru). Undergraduate thesis, UPN VETERAN JAWA TIMUR.
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Abstract
The purpose of this study is to examine and prove the influence of tax motivation, taxpayer income level, tax payment system, and tax sanctions on the compliance level of Land and Building Tax (PBB) taxpayers. This study also aims to provide understanding to the public regarding taxpayer compliance with Land and Building Tax obligations. The research method used is a quantitative approach with the Structural Equation Modeling (SEM) technique using Partial Least Squares (PLS) through SmartPLS 4.0 software. Data were collected through the distribution of questionnaires to 100 respondents. The variables used in this study include tax motivation, taxpayer income level, tax payment system, and tax sanctions in relation to Land and Building Taxpayer compliance. The results of this study indicate that the variables of tax motivation and tax sanctions have a positive influence on the compliance of Land and Building Tax (PBB) taxpayers. Meanwhile, the variables of taxpayer income level and tax payment system do not affect Land and Building Taxpayer compliance. Keywords: Tax Motivation, Taxpayer Income Level, Tax Payment System, Tax Sanctions, Taxpayer Compliance.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HC Economics H Social Sciences > HG Finance |
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| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Revi Ardiana Putri | ||||||||
| Date Deposited: | 24 Jun 2025 07:22 | ||||||||
| Last Modified: | 24 Jun 2025 07:22 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/39078 |
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