The Influence Of Taxpayer Awareness And Tax Supervision on Collection Efficacy Of Rural and Urban Land and Building Tax (PBB-P2) in Gorontalo City

Adriyun Katili, Irawaty Irigisa, Abdul Rahman Pakaya

Abstract


This research aims at finding out the partial and simultaneous influence of taxpayer awareness and tax supervision on collection efficacy of rural and urban land and building tax (PBB-P2) in GorontaloCity. This research applies a quantitative approach using the expost facto method. The research design is causality. The technique of data analysis uses multiple regression.  Findings revealed that (1) taxpayer awareness has a positive and significant influence on PBB-P2, (2) tax supervision has a positive and significant influence on PBB-P2, and (3) taxpayer awareness and tax supervision simultaneously have a positive and significant influence on PBB-P2 with 33.20% of the determinant value. Furthermore, the remaining 66.80% value is influenced by other variables that are not explained in this research such as taxpayer discipline, tax sanction, taxpayer compliance, reward for tax authorities, commitment, tax authority competency, and administrative modernization of PBB-P2  


Full Text:

PDF

References


Abdul Halim. 2004. Akuntansi Keuangan Daerah . Jakarta : Salemba Empat.

Danim, Sudarwan. 2012. Motivasi Kepemimpinan dan Efektivitas Kelompok. Jakarta :Rineka Cipta.

Darise, Nurlan, 2008, Akuntansi Keuangan Daerah (Akuntansi Sektor Publik), PT Indeks, Jakarta

Mardiasmo. 2011. Perpajakan. Edisi Revisi. Yogyakarta . Penerbit Andi

Mulyadi. 2011. Auditing Buku 1. Jakarta: Salemba Empat.

Mohammad Zain. 2007. Manajemen Perpajakan. Jakarta: Salemba Empat.

Nawawi, Hadari. (2001). Manajemen Sumber Daya Manusia untuk Bisnis yang Kompetitif. Cetakan Keempat. Penerbit Gadjah Mada University Press, Yogyakarta.

Nurcholis, Hanif. 2007. Teori dan Praktik Pemerintahan dan Otonomi Daerah. Jakarta: PT. GramediaWidiasarana Indonesia.

Resmi, Siti 2008. Perpajakan Teori Dan Kasus. Jakarta :Salemba Empat

Sedarmayanti.2009. Sumber Daya Manusia dan Produktivitas Kerja. Bandung: CV Mandar Maju

SitiKurniaRahayu, 2010 .PERPAJAKAN INDONESIA :Konsep dan Aspek Formal, Yogyakarta : Graha Ilmu

Siahaan, Marihot P, 2005 Pajak Daerah dan Retribusi Daerah, Edisi 1, PT Raja Grafindo Persada, Jakarta

Suandy, Erly, 2008, HukumPajak, EdisiKeempat, SalembaEmpat, Jakarta

Solihin, Ismail. 2009. Corporate Social Responsibility from Charity to Sustainability. Jakarta :Salemba Empat.

Thomas, Sumarsan, 2010, Perpajakan Indonesia, PT. Indeks, Jakarta

Waluyo . 2009. Akuntansi Pajak .Jakarta .Penerbit :Salemba Empat

Waluyo. 2011. Perpajakan Indonesia Edisi 10. Jakarta: Salemba Empat




DOI: https://doi.org/10.24114/jcrs.v4i2.16996

Article Metrics

Abstract view : 236 times
PDF - 175 times

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Adriyun Katili, Irawaty Igirisa, Abdul Rahman Pakaya

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

p-ISSN: 2549-1849

e-ISSN: 2549-3434

 

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.