The Effect of Income and Tax Knowledge upon Taxpayer Compliance in Paying Land and Building Tax in Pulutan Village

Christopher Siwi,Maya Salindeho,Stanny S Rawung

doi:10.32535/ijabim.v0i0.875

Christopher Siwi, Maya Salindeho + Show 1 more

Open Access

https://doi.org/10.32535/ijabim.v0i0.875

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Abstract

This study aims to determine the effect of income and tax knowledge upon taxpayer compliance in paying Land and Building Tax in Pulutan Village. This study made use a quantitative approach with 75 samples. Data were collected through questionnaires and documentations. The results of the study were analyzed with multiple linear regression analysis. This study indicates that: (1) there is a positive and significant effect of income on tax compliance in paying Land and Building Tax in Pulutan Village; (2) there is a positive and significant effect of tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village; (3) there is a positive and significant effect of income and tax knowledge on tax compliance in paying Land and Building Tax in Pulutan Village.

Highlights

Research Background Indonesia is one of countries earning income through one of income sources, that is taxes
This leads to the consequence THAT the realization of state revenue is heavily contingent on the tax sector
This study proposes factors that influence taxpayer compliance in paying Land and Building Tax are income and tax knowledge

Summary

Introduction

Research Background Indonesia is one of countries earning income through one of income sources, that is taxes. Tax is one of the largest revenue collections received by the Indonesian government among several other sources of income. The role of tax in increasingly generating state revenue is evident from its 80% revenue approximately derived from tax (Suparmono and Damayanti, 2010). This leads to the consequence THAT the realization of state revenue is heavily contingent on the tax sector. This clearly implies that tax sector revenue assists the government in facilitating developments in various existing sectors. Taxes can be utilized to realize the 4th paragraph of the Constitution of Indonesia in improving the public welfare, advancing the intellectual life of the people and contributing to the establishment of a world order based on freedom, abiding peace and social justice

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