PENGARUH PENDIDIKAN DAN KEMUDAHAN TRANSAKSI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI BANGUNAN (KECAMATAN JATIASIH)

Penulis

  • Ria Granida Institut Bisnis dan Komunikasi Swadaya
  • Karsam Institut Bisnis dan Komunikasi Swadaya

DOI:

https://doi.org/10.55171/apjms.v12i2.1448

Abstrak

This study aims to determine the influence of education and transaction convenience on taxpayer compliance in paying Land and Building Tax (PBB) in Jatiasih District. The background of this research is based on the declining realization of PBB revenue from 2019 to 2021, indicating a decrease in taxpayer compliance. A quantitative approach was used with data collected through questionnaires distributed to 100 respondents who are taxpayers in the area. The data were analyzed using multiple linear regression with the assistance of SPSS. The results show that both education and transaction convenience have a partial and simultaneous influence on taxpayer compliance. The higher the level of education and the easier the transaction process, the higher the taxpayer compliance. This study is expected to provide input to local governments in improving taxpayer compliance through enhanced tax education and simplified payment systems

Referensi

Darmawan, Reza. (2015). Pengaruh Tingkat Pendidikan dan Tingkat Penghasilan Masyarakat Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan Perkotaan dan Perdesaan (PBB-P2) (Studi Kasus: Pada Kecamatan Ilir Barat II Kota Palembang). Skripsi. Palembang: Fakultas Ekonomi Universitas Muhammadiyah Palembang.

Karsam (2022). PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN, PELAYANAN FISKUS DAN PENERAPAN E-FILLING TERHADAP KEPATUHAN

WAJIB PAJAK ORANG PRIBADI (Studi pada KPP DKI Jakarta dan Bekasi 2019- 2021). JURNAL ECONOMINA Volume 1, Nomor 3.

Rina Nurul Annisa (2024). Pengaruh Pendidikan Dan Kemudahan Transaksi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dalam Membayar Pajak Bumi Bangunan Di Kelurahan Pondok Bambu. Jurnal Accounting and Management, Vol 31. No 2.

Umi Hani, D. A., & Furqon, I. K. (2021). Pengaruh Sanksi Pajak Serta Pengetahuan Masyarakat Tentang Pajak Terhadap Kepatuhan Membayar Wajib Pajak. UTILITY: Jurnal Ilmiah Pendidikan Dan Ekonomi, 5(01), 10–15.

Wahyuni, S. (2021). Pengaruh Kemudahan Transaksi dan Kepatuhan Wajib Pajak. Jurnal Akuntansi dan Perpajakan, 15(2). 45-60.

Unduhan

Diterbitkan

2025-08-27

Terbitan

Vol 12 No 2 (2025)

Bagian

Artikel

Lisensi

Hak Cipta (c) 2025 Ria Granida, karsam

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  • Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).