Published: 2025-06-01

Pengaruh Kesadaran Masyarakat dan Pengetahuan Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi dan Bangunan di Desa Manjalling Kabupaten Bulukumba

DOI: 10.35870/jemsi.v11i3.4115

Muh. Nur Irfansyah, Andi Marlinah, Dara Ayu Nianty
  • Muh. Nur Irfansyah: Institut Teknologi dan Bisnis Nobel
  • Andi Marlinah: Institut Teknologi dan Bisnis Nobel
  • Dara Ayu Nianty: Institut Teknologi dan Bisnis Nobel
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Abstract

This study aims to analyze the influence of public awareness and tax knowledge on compliance in paying land and building taxes in Manjalling Village, Bulukumba Regency. Using a quantitative approach, primary data were collected from a sample of 100 residents through purposive sampling. The study reveals that both public awareness and tax knowledge partially have a positive and significant effect on tax compliance. Simultaneously, these variables also demonstrate a positive and significant influence on compliance behavior. The findings suggest that improving both awareness and understanding of tax obligations can enhance community compliance in land and building tax payments. This study contributes to better policy design and education strategies for improving local tax compliance.

Keywords

Public Awareness; Tax Knowledge; Authority to Pay Land and Building Taxes

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How to Cite

Irfansyah, M. N., Marlinah, A., & Nianty, D. A. (2025). Pengaruh Kesadaran Masyarakat dan Pengetahuan Pajak Terhadap Kepatuhan Dalam Membayar Pajak Bumi dan Bangunan di Desa Manjalling Kabupaten Bulukumba. JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1453-1460. https://doi.org/10.35870/jemsi.v11i3.4115
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This article has been peer-reviewed and published in the JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi). The content is available under the terms of the Creative Commons Attribution 4.0 International License.

  • Issue: Vol. 11 No. 3 (2025)

  • Section: Articles

  • Published: 2025-06-01

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Author Biographies
Muh. Nur Irfansyah, Institut Teknologi dan Bisnis Nobel
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Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Nobel, Indonesia.

Andi Marlinah, Institut Teknologi dan Bisnis Nobel
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Nobel, Indonesia.

Dara Ayu Nianty, Institut Teknologi dan Bisnis Nobel
Google Scholar ResearchGate ORCID

Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Institut Teknologi dan Bisnis Nobel, Indonesia.

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