ROFIQOH, ERMA WATI (2025) PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PAJAK, TINGKAT PENDIDIKAN, TINGKAT PENDAPATAN, SOSIALISASI PAJAK, TERHADAP KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA SUMBER PAKEM, KABUPATEN JEMBER. Skripsi thesis, Institut Teknologi Dan Sains Mandala Jember.
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21 F. SKRIPSI ROFIQOH ERMA WATI (21040063) new1_removed.pdf Restricted to Registered users only Download (1MB) | Request a copy |
Abstract
ABSTRACT This This study aims to determine the influence of taxpayer awareness, tax knowledge, education level, income level, and tax socialization on taxpayer compliance in paying Land and Building Tax (PBB). The research was conducted in Sumber Pakem Village, Jember Regency, with a total of 121 respondents. The method used is a quantitative approach with multiple linear regression analysis assisted by SPSS software. The results of the analysis show that partially, the variables of taxpayer awareness and income level have a significant influence on taxpayer compliance. Meanwhile, the variables of tax knowledge, education level, and tax socialization do not show a significant effect. Simultaneously, all five independent variables have a significant effect on taxpayer compliance. The coefficient of determination (R²) of 0.223 indicates that 22.3% of the variation in taxpayer compliance can be explained by the variables in this study, while the remaining percentage is influenced by other factors outside the model. Keywords: Taxpayer Compliance, Awareness, Tax Knowledge, Education Level, Income Level, Tax Socialization
| Item Type: | Thesis (Skripsi) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | AKUNTANSI-S1 |
| Depositing User: | KARIM BUDIONO |
| Date Deposited: | 17 Apr 2026 07:31 |
| Last Modified: | 17 Apr 2026 07:31 |
| URI: | http://repo.itsm.ac.id/id/eprint/1690 |
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