TRI MULYANI, 1111021115 (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI KECAMATAN TANJUNG SENANG KOTA BANDAR LAMPUNG. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstract
Penelitian ini bertujuan untuk menguji pengaruh kesadaran, kemampuan serta pelayanan wajib pajak PBB terhadap kepatuhan wajib pajak PBB di kecamatan Tanjung Senang Kota Bandar Lampung. Hasil analisis regresi logistik menunjukkan bahwa faktor yang berpengaruh secara signifikan terhadap kepatuhan wajib pajak PBB adalah kemampuan wajib pajak dan pelayanan wajib pajak. Sedangkan untuk kesadaran wajib pajak, analisis data menunjukkan tidak adanya pengaruh signifikan terhadap kepatuhan wajib pajak PBB di Kecamatan Tanjung Senang Kota Bandar Lampung. Kata Kunci: kesadaran wajib pajak PBB, kemampuan wajib pajak PBB, pelayanan wajib pajak PBB, kepatuhan wajib pajak PBB, Regresi Logistik. Abstrak Bahasa Inggris This study aimed to examine the effect of consciousness, the ability, and services taxpayers on compliance of taxpayers at Tanjung Senang districts of Bandar Lampung city. Results of logistic regression analysis showed that the factors significantly influence taxpayer compliance are the ability of taxpayers and the services taxpayer. As for the taxpayer awareness, analysis of the data showed no significant effect on the compliance of taxpayers the land and building taxes (PBB) in the district at Tanjung Senang of Bandar Lampung city. Keywords: Taxpayers awareness, taxpayers ability, taxpayers services, taxpayers compliance, logistic regression.
| Item Type: | Other |
|---|---|
| Subjects: | H Social Sciences > HB Economic Theory |
| Divisions: | ?? IESP ?? |
| Depositing User: | 2419382 . Digilib |
| Date Deposited: | 30 Oct 2015 03:39 |
| Last Modified: | 30 Oct 2015 03:39 |
| URI: | http://digilib.unila.ac.id/id/eprint/14266 |
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