Alchair, Achmad Rifadi Ameldan and Yeney Widya Prihatiningtias,, SE., MSA., PhD., Ak. (2022) Pengaruh Postur Motivasi Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan (Pbb) Di Kota Malang. Sarjana thesis, Universitas Brawijaya.
Abstract
Penelitian ini bertujuan untuk menguji pengaruh postur motivasi terhadap kepatuhan wajib pajak bumi dan bangunan (PBB) di Kota malang pada saat pandemi covid-19 melalui 5 variabel, yaitu commitment, capitulation, resistance, disengagement dan game playing. Objek penelitian ini adalah 100 masyarakat Kota Malang yang telah menjadi Wajib Pajak Bumi dan Bangunan. Analisis data dilakukan dengan menggunakan metode regresi linier berganda dengan aplikasi SPSS. Berdasarkan hasil penelitian yang telah dilaksanakan, dapat diketahui bahwa variabel commitment berpengaruh positif terhadap kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) di Kota Malang, sedangkan pada variabel capitulation tidak berpengaruh positif terhadap kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) di Kota Malang. Kemudian, pada variabel resistance, disengagement dan game playing berpengaruh negatif terhadap kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) di Kota Malang. Hal ini menunjukkan bahwa membayar pajak bumi dan bangunan adalah hal yang benar dan masyarakat bertanggung jawab terhadap kewajibannya dengan membayar pajak sesuai dengan perhitungan dan kondisi sebenarnya. Hal ini menunjukkan bahwa wajib pajak memiliki motivasi untuk berkomitmen melaksanakan kewajiban pajak dan mentaati peraturan perpajakan yang berlaku.
English Abstract
This study aims to examine the effect of motivational posture on land and building tax payer compliance (PBB) in Malang City during the Covid-19 pandemic through 5 variables, namely commitment, capitulation, resistance, release and playing games. The object of this research is 100 residents of Malang City who have become Land and Building Taxpayers. Data analysis was performed using multiple linear regression methods with the SPSS application. Based on the results of the research that has been carried out, it can be seen that the commitment variable has a positive effect on land and building tax payer (PBB) compliance in Malang City, while the capitulation variable has no positive effect on land and building tax payer (PBB) compliance in Malang city. Then, on the variable resistance, disengagement and game playing have a negative effect on the compliance of the Land and Building Taxpayer (PBB) in Malang City. This shows that paying land and building taxes is the right thing and people are responsible for their obligations by paying taxes according to actual calculations and conditions. This shows that taxpayers have the motivation to commit to carrying out tax obligations and comply with applicable tax regulations.
Other obstract
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| Item Type: | Thesis (Sarjana) |
|---|---|
| Identification Number: | 0522020356 |
| Uncontrolled Keywords: | Postur Motivasi, Pajak Bumi dan Bangunan, Kepatuhan Wajib Pajak, Motivational Posture, Land and Building Tax, Compliance Taxpayer. |
| Subjects: | 600 Technology (Applied sciences) > 657 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | PKN 01 UB |
| Date Deposited: | 14 Jun 2023 07:03 |
| Last Modified: | 14 Jun 2023 07:03 |
| URI: | http://repository.ub.ac.id/id/eprint/201634 |
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Text (DALAM MASA EMBARGO)
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