Abstract

This research aims to analyze the influence of taxpayer attitudes, taxpayer awareness and tax knowledge on taxpayer compliance in paying land and building taxes. The data obtained was in the form of primary data from a questionnaire distributed in Cubadak Mentawai Village, Pariaman Timut District, Pariaman City. The statistical method used is multiple regression analysis. The test results show that partially taxpayer attitudes do not have a significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously taxpayer attitudes, taxpayer awareness, and tax knowledge has a significant effect on taxpayer compliance.

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