Fitriyani, Fipit (2025) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Survei pada Wajib Pajak Bumi dan Bangunan di Kecamatan Kuningan). S1 / D3 thesis, Universitas Kuningan.

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Official URL: https://rama.uniku.ac.id

Abstract

Penelitian ini bertujuan untuk menganalisis dan menghasilkan bukti empiris yang dapat menjelaskan tentang Faktor-Faktor yang Mempengaruhi Kepatuhan,dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Kuningan. Metode yang digunakan dalam penelitian ini adalah metode penelitian kuantitatif,dengan pendekatan survei. Sampel yang diperoleh sebanyak 398 responden.,Teknik pengambilan sampel yang digunakan adalah Simple Random Sampling. Teknik analisis data yang digunakan yaitu dengan menggunakan Partial Least Square (PLS) versi 4.0. Berdasarkan hasil uji hipotesis menunjukan bahwa Pemahaman Wajib Pajak Berpengaruh positif signifikan terhadap Kepatuhan dalam Membayar PBB. Kesadaran Wajib Pajak Berpengaruh positif signifikan terhadap Kepatuhan dalam PBB. Sosialisasi Perpajakan Berpengaruh positif signifikan terhadap Kepatuhan dalam Membayar PBB. Sanksi Pajak Berpengaruh positif signifikan terhadap Kepatuhan dalam Membayar PBB. Faktor Ekonomi tidak Berpengaruh terhadap Kepatuhan dalam Membayar
PBB. Kualitas Pelayanan Berpengaruh positif signifikan terhadap Kepatuhan dalam PBB.

This study aims to analyze and produce empirical evidence that can explain the Factors Affecting Compliance in Paying Land and Building Tax in Kuningan District. The method used in this research is quantitative research method with survey approach. The sample obtained was 398 respondents. The sampling technique used is Simple Random Sampling. The data analysis technique used is using Partial Least Square (PLS) version 4.0. Based on the results of hypothesis testing, it shows that taxpayer understanding has a significant positive effect on compliance in paying land and building tax. Taxpayer awareness has a significant positive effect on compliance in the United Nations. Socialization of Taxation has a significant positive effect on Compliance in Paying PBB. Tax Sanctions have a significant positive effect on Compliance in Paying PBB. Economic Factors have no Effect on Compliance in Paying PBB. Quality of Service has a significant positive effect on Compliance in PBB.

Item Type: Thesis (S1 / D3)
Uncontrolled Keywords: Pemahaman Wajib Pajak, Kesadaran Wajib Pajak, Sosialisasi Perpajakan, Sanksi Pajak, Faktor Ekonomi, Kualitas Pelayanan, Kepatuhan dalam Membayar Pajak Bumi dan Bangunan. Taxpayer Understanding, Taxpayer Awareness, Tax Socialization, Tax Sanctions, Economic Factors, Service Quality, Compliance in Paying Land and Building Tax.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Fakultas Ekonomi dan Bisnis > S1 Akuntansi
Depositing User: S.E Fipit Fitriyani
Date Deposited: 28 Oct 2025 01:25
Last Modified: 28 Oct 2025 01:25
URI: https://rama.uniku.ac.id/id/eprint/3623

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