Pengaruh Kesadaran, Sosialisasi, dan Sanksi Terhadap Kepatuhan Bayar PBB-P2 di Kecamatan Bekasi Timur
DOI:
https://doi.org/10.35870/jemsi.v12i5.6980Keywords:
Taxpayer Compliance, Taxpayer Awareness, Tax Sanctions, and Tax SocializationAbstract
Realization of PBB-P2 revenue in East Bekasi District fell short of the target in 2020-2024, with the lowest PBB-P2 revenue in 2023 at 81.79%. This study aims to examine and analyze the influence of taxpayer awareness, tax sanctions, and tax socialization on taxpayer compliance in paying PBB-P2. The research used was descriptive quantitative research using primary data. The population used was taxpayers domiciled in East Bekasi District. A sample of 100 respondents was drawn using the Slovin formula, using cluster random sampling, and processed using SPSS version 25. The analytical methods used included data quality testing, classical assumption testing, hypothesis testing, and multiple linear regression analysis. The results of this study indicate that, partially and simultaneously, taxpayer awareness, tax sanctions, and tax socialization influence taxpayer compliance.
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