Published: 2025-06-01

Pengaruh Tingkat Pendapatan Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tanjungwangi Kec. Pacet Kab. Bandung)

DOI: 10.35870/jemsi.v11i3.4132

Novia Suci Arini, Oon Feriyanto
  • Novia Suci Arini: Universitas Teknologi Digital ROR
  • Oon Feriyanto: Universitas Teknologi Digital ROR
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Abstract

This This study aims to determine the influence of income level on the awareness of Land and Building Tax (PBB) taxpayers in Tanjungwangi Village. The research employed a quantitative method with a descriptive approach and simple linear regression analysis. A total of 95 respondents were selected using purposive sampling. The analysis results indicate that income level has a positive and significant effect on taxpayer awareness. This is demonstrated by the regression equation Y = 6.555 + 0.431X, with a coefficient of determination (R²) of 0.657, meaning that income level contributes 65.7% to taxpayer awareness, while the remaining 34.3% is influenced by other factors. The t-test shows a significance value of 0.000 and a t-count of 13.354, which is greater than the t-table value, indicating that the hypothesis is accepted. Therefore, the higher the income level, the higher the taxpayer’s awareness in fulfilling their tax obligations.

Keywords

Income Level; Taxpayer Awareness; Land and Building Tax; Simple Regression

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How to Cite

Arini, N. S., & Feriyanto, O. (2025). Pengaruh Tingkat Pendapatan Terhadap Kesadaran Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Tanjungwangi Kec. Pacet Kab. Bandung). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 11(3), 1461-1466. https://doi.org/10.35870/jemsi.v11i3.4132
Article Information

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
Novia Suci Arini, Universitas Teknologi Digital
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Program Studi Akutansi, Universitas Teknologi Digital, Kota Bandung, Jawa Barat, Indonesia.

Oon Feriyanto, Universitas Teknologi Digital
Google Scholar ResearchGate ORCID

Program Studi Akutansi, Universitas Teknologi Digital, Kota Bandung, Jawa Barat, Indonesia.

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