Pengaruh Pemahaman Pajak, Sanksi Pajak, Dan Nasionalisme Terhadap Kepatuhan Wajib Pajak Bphtb Lelang

Hafid, Yusuf Abdul (2021) Pengaruh Pemahaman Pajak, Sanksi Pajak, Dan Nasionalisme Terhadap Kepatuhan Wajib Pajak Bphtb Lelang. Sarjana thesis, Universitas Brawijaya.

Abstract

Penelitian ini bertujuan untuk menguji dan memberikan bukti secara empiris pengaruh pemahaman pajak, sanksi pajak, dan nasionalisme terhadap kepatuhan wajib pajak Bea Perolehan Lelang Hak atas Tanah dan Bangunan melalui transaksi jual beli lelang. Penelitian ini menggunakan metode analisis regresi linier berganda dengan menggunakan teknik purposive sampling. Sampel terdiri dari 174 responden pemenang lelang Undang - Undang Hak Tanggungan di KPKNL Malang, Hasil analisis penelitian ini menemukan bahwa Pemahaman Pajak, Sanksi Pajak Berpengaruh, Nasionalisme berpengaruh terhadap Kepatuhan Wajib Pajak

English Abstract

This study aims to test and provide empirical evidence of the influence of tax understanding, tax sanctions, and nationalism on taxpayer compliance of Land and Buildings Auction Acquisition Duty through auction sale and purchase transactions. This study uses multiple linear regression analysis methods using purposive sampling techniques. The sample consisted of 174 respondents who won the auction of the Law on The Rights of Dependents at KPKNL Malang, the results of this research analysis found that Tax Understanding, Tax Sanctions Have An Effect, Nationalism affects Taxpayer Compliance

Other obstract

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Item Type: Thesis (Sarjana)
Identification Number: 0521020250
Uncontrolled Keywords: Pemahaman Pajak, Sanksi Pajak, Nasionalisme, Kepatuhan Wajib Paja, Tax Understanding, Tax Sanctions, Nationalism, Taxpayer Compliance
Subjects: 600 Technology (Applied sciences) > 657 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: Nur Cholis
Date Deposited: 20 Jan 2022 03:03
Last Modified: 24 Feb 2022 02:31
URI: http://repository.ub.ac.id/id/eprint/188536
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