Proceedings of the Annual International Conference on Accounting Research (AICAR 2019)

The Influence of Understanding, Taxation Sanction, and Level of Trust in Government for Taxpayer Compliance for Pay Property Tax (Empirical Study of PBB-P2 Taxpayers Registered in Jatinegara Sub-District)

Authors
Desy Amaliati Setiawan, Rahmat Yuliansyah, Sri Rahayu Mumpuni
Corresponding Author
Desy Amaliati Setiawan
Available Online 12 March 2020.
DOI
https://doi.org/10.2991/aebmr.k.200309.039How to use a DOI?
Keywords
compliance PBB-P2 taxpayers, understanding of taxes, tax sanctions, level of trust in the government
Abstract
This research aims to knowing effect understanding tax, tax sanction, and level of trust in the goverment againts taxpayer’s compliance in paying land and building tax - rural and urban in the sub-district Jatinegara. The population in this research were PBB-P2 taxpayers registered in Jatinegara sub-district as many as 27,761 taxpayers. The sample in this study amounted to 100 taxpayers obtained from the results of calculations using the Slovin formula. The method of collecting data in this study by distributing questionnaires. Questionnaire tests in this research, namely data quality test, classic assumption test, and hypothesis test. The results of this research indicate that there is a significant effect of the understanding variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.307) and tcount greater than the value of ttable (4.408> 1.98498) at the significance value (0,000 < 5%). There is a significant effect of tax sanction variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the negative regression coefficient (-0.209) and tcount smaller than the value of ttable (-1.452 < 1.98498) at the significance value (0,150 > 5%). There is a significant effect of the level of trust in the government variable on taxpayer compliance in PBB-P2 payments. This is evidenced by the positive regression coefficient (0.654) and tcount greater than the value of ttable (6.540 > 1.98498) at the significance value (0,000 < 5%). Understanding, tax Sanctions, and the level of trust in the government have a significant effect of a manner together on taxpayers compliance in PBB-P2 payments. This is evidenced by the value of Fcount which is greater than the value of Ftable (28,113 > 2,70) at the significance value (0,000 < 5%).
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Proceedings
Annual International Conference on Accounting Research (AICAR 2019)
Part of series
Advances in Economics, Business and Management Research
Publication Date
12 March 2020
ISBN
978-94-6252-925-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.200309.039How to use a DOI?
Open Access
This is an open access article distributed under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Desy Amaliati Setiawan
AU  - Rahmat Yuliansyah
AU  - Sri Rahayu Mumpuni
PY  - 2020
DA  - 2020/03/12
TI  - The Influence of Understanding, Taxation Sanction, and Level of Trust in Government for Taxpayer Compliance for Pay Property Tax (Empirical Study of PBB-P2 Taxpayers Registered in Jatinegara Sub-District)
BT  - Annual International Conference on Accounting Research (AICAR 2019)
PB  - Atlantis Press
SP  - 179
EP  - 182
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200309.039
DO  - https://doi.org/10.2991/aebmr.k.200309.039
ID  - Setiawan2020
ER  -