This item is published by Universitas Islam Negeri Sunan Ampel Surabaya
Anggreani, Firdaus Nur Bunga (2025) Pengaruh Surat Pemberitahuan Pajak Terhutang (SPPT), pembayaran, insentif dan sanksi terhadap kepatuhan wajib Pajak Bumi dan Bangunan Perdesaan Perkotaan (PBB-P2) di Kabupaten Jombang. Undergraduate thesis, UIN Sunan Ampel Surabaya.
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Abstract
Taxpayer compliance is a condition of obeying, complying with, and carrying out all tax duties based on the law. Taxpayer compliance is interesting to discuss considering the many factors that can influence it such as tax notification letters payable (SPPT), payments, incentives and sanctions. Using these four variables can increase tax compliance and local revenue to support local government. This study aims to examine the effect of tax notices payable, payments, incentives and sanctions on the compliance of urban rural land and building taxpayers (PBB-P2) in Jombang Regency. This research uses quantitative methods. The sample amounted to 270 which was obtained by the Issac & Michael formula. The sample collection technique uses simple random sampling. This study uses SPSS version 24 to manage data, and uses multiple linear regression analysis methods. The results of this study indicate that SPPT, payment, incentives have no influence on compliance of land and building taxpayers (PBB-P2). While this sanction variable affects the compliance of land and building taxpayers (PBB-P2). The theory used is the planned theory of behavioral.
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| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | Pajak bumi dan bangunan | ||||||||
| Keywords: | Surat pemberitahuan pajak terhutang; pembayaran; insentif; sanksi | ||||||||
| Divisions: | Fakultas Ekonomi dan Bisnis Islam > Akuntansi | ||||||||
| Depositing User: | Firdaus Anggreani | ||||||||
| Date Deposited: | 28 Apr 2026 03:18 | ||||||||
| Last Modified: | 28 Apr 2026 03:18 | ||||||||
| URI: | http://digilib.uinsa.ac.id/id/eprint/90578 |
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