PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP  22    KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)

Apriani Purnamasari; Umi Pratiwi; Sukirman Sukirman

doi:10.14710/jaa.14.1.22-39

DOI: https://doi.org/10.14710/jaa.14.1.22-39

PENGARUH PEMAHAMAN, SANKSI PERPAJAKAN, TINGKAT KEPERCAYAAN PADA PEMERINTAH DAN HUKUM, SERTA NASIONALISME TERHADAP 22 KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 (Studi Pada Wajib Pajak PBB-P2 di Kota Banjar)

*Apriani Purnamasari - Universitas Jenderal Soedirman, Indonesia

Umi Pratiwi - Universitas Jenderal Soedirman, Indonesia

Sukirman Sukirman - Universitas Jenderal Soedirman, Indonesia

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Abstract

The main purpose of this research is to examine the effect of perceived tax understanding, tax penalties, trust in government and law, and nationalism towards taxpayer compliance in paying property tax. Using Slovin formula, 100 respondents were selected as representative sample from the tax payers in Banjar, Indonesia. Data were collected using closed questionnaire and analyzed by multiple linear regression. The results showed that the understanding of tax regulation, tax penalties, and nationalism had significantly positive effect. However, trust in goverment and the law did not significantly affect taxpayer compliance in paying property tax.

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Keywords: Understanding of Tax Regulation, Tax Penalties, Trust in Goverment and Law, Nationalism

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Section: Research Articles

In Volume 14, Nomor 1, Tahun 2017

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