Pramesti, Vella Angelia (2026) Pengaruh Pendapatan, Pengetahuan, Sanksi, Dan Tarif Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) (Studi Kasus Wajib Pajak di Desa Brambang Kecamatan Diwek Kabupaten Jombang). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
This analysis was conducted to examine and provide empirical evidence regarding the influence of taxpayer income, tax knowledge, tax sanctions, and tax rates on the level of land and building tax (PBB-P2) taxpayer compliance. The focus of this study was directed at the community residing in Brambang Village. The approach applied in this study was quantitative, utilizing primary data gathered through questionnaire instruments. Based on the sampling procedure, 97 citizens registered as taxpayers were obtained at the research location. The data processing stage was carried out using Structural Equation Modeling SEM based on Partial Least Square PLS with the support of SmartPLS 4.0 software. The final research results prove that taxpayer income and tax sanctions exert a significant influence on PBB-P2 taxpayer compliance. Conversely, the aspects of tax knowledge and tax rates were identified as not providing a meaningful influence in fulfilling their tax obligations.
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting |
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| Divisions: | Faculty of Economic and Business > Departement of Accounting | ||||||||
| Depositing User: | Vella Angelia Pramesti | ||||||||
| Date Deposited: | 03 Jul 2026 03:35 | ||||||||
| Last Modified: | 03 Jul 2026 04:17 | ||||||||
| URI: | https://repository.upnjatim.ac.id/id/eprint/54486 |
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