Journal title
Jurnal Wahana Akuntansi

   
ARTICLE
TITLE

The Relationship Between Perceptions of Taxation Sanctions and Tax Compliance of PBB Taxpayer in Kelurahan Duri Pulo.

SUMMARY

This research was aimed to obtain valid and reliable data about The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. This research was conducted by survey method with correlational approach. This research was conducted on February to December 2014. The population in this research were all taxpayer. Affordable population in this research were taxpayer land and building tax, amount to 71 persons. Total of samples used were 58 persons research. Sampling technique used simple random sampling. The result from this study partial and simultaneous testing of consciousness there significantly influence to tax penalty and Tax Compliance on Taxpayer Land and Building Tax. Keywords: Tax Penalty, Tax Compliance

PAGES
pp. 1 - 14
COLLECTIONS
Economy

 Articles related

Thapenes Roy Appah, Sari Yuniarti, Nanik Sisharini, Sunarjo Sunarjo, Nurhidayah Yahya    

A study of intellectual capital was conducted to determine whether it can predict firm value by moderated ROA. This study is a quantitative study using secondary data from 240 observational datasets. Purposive sampling selection with company criteria in ... see more


Wenquan Shi    

This paper used a qualitative research method studied the mediating role of job satisfaction on the relationship between HR practices and turnover intention of employees and studied the influences of HR Practices during the pandemic on job satisfaction a... see more


Renata Amidžic,Bojan Lekovic,Tibor Fazekaš,Milenko Matic    

This paper aims to examine the relationship between entrepreneurial attitudes of national culture and innovative entrepreneurial orientation (IEO). The empirical research employs multiple linear regression models, utilizing data obtained from the Global ... see more


Abdul Bashir,Liliana Liliana,Ariodillah Hidayat,Suhel Suhel    

This study investigates the relationship between air pollution, economic growth, and life expectancy in Indonesia. The observation period during 1985-2019 used time-series data obtained from the World Bank. Quantitative approach by applying two main mode... see more

Revista: Signifikan

Sana Baqai,Jawaid Ahmed Qureshi,Ejindu Iwelu MacDonald Morah    

The electronic service quality (ES-QUAL) of the e-commerce service providers plays a central role. The primary purpose of this paper is to investigate the effect of the ES-QUAL model's four dimensions (efficiency, fulfillment, privacy, and system availab... see more

Revista: Etikonomi