Sofiyyulloh, Dheiwa Safira Nur and , Dra. Mujiyati, M.Si (2023) Pengaruh Sosialisasi, Kualitas Pelayanan, Dan Kesadaran Perpajakan Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Gesi, Kabupaten Sragen. Skripsi thesis, Universitas Muhammadiyah Surakarta.
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Abstract
Based on the KUP Law number 28 of 2007 Article 1 Paragraph 1 it states that taxes are mandatory contributions to the state owed by individuals or entities that are coercive based on the law, by not getting compensation directly and used for the needs of the people. This study aims to determine the effect of tax socialization and taxpayer awareness in paying land and building taxes. This study also aims to re-examine the effectiveness of these variables for the community in raising awareness of paying taxes in Indonesia. This study uses quantitative methods as its research methodology. Data collection techniques in this study were carried out in two ways, namely direct observation in the field and distributing questionnaires. in this study found three things, namely, first, Tax Socialization (TS) has a significant effect on tax compliance. second, service quality (SQ) has no effect on tax compliance. third, Awareness of paying taxes has a significant influence on compliance with paying land and building taxes (LBT) in Gesi District, Sragen Regency.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Uncontrolled Keywords: | Property Tax, Service Quality, Tax Awareness and Tax Socialization |
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance H Social Sciences > HJ Public Finance |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | DHEIWA SAFIRA NUR SOFIYYULOH |
| Date Deposited: | 23 Aug 2023 01:01 |
| Last Modified: | 23 Aug 2023 01:02 |
| URI: | http://eprints.ums.ac.id/id/eprint/116745 |
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