Tax Sanctions In Paying Land And Building Taxes

Authors

  • I Made Dauh Wijana
  • Anik Yuesti
  • Desak Ayu Sriary Bhegawati
  • Kadek Eryn Mega Yanti

Keywords:

TOV, Taxpayer Attitude, Taxpayer Awareness, Tax Knowledge, TRP, Taxpayer Compliance, Tax Penalties

Abstract

This study aims to determine the effect of the tax object value (TOV), taxpayer attitudes, taxpayer awareness, tax knowledge, and Tax Returns Payable (TRP) on taxpayer compliance in paying land and Land and Building Taxes with tax penalties as moderating variable at North Denpasar District. This research uses primary data and secondary data. The number of samples in this research is 100 respondents with the sampling method usingaccidental sampling method. Data collection is done through documentation and questionnaire. Technical data analysis of his study using moderated regression analysis (MRA). The results of this study shows that the tax object value (TOV) has positive and significant effect on taxpayer compliance, taxpayer attitude has positive and significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, tax knowledge has positive and significant effect on taxpayer compliance, TRP has no significant effect on taxpayer compliance, tax penalties can moderating the effect of the tax object value (TOV) on taxpayer compliance, tax penalties can not moderating the effect of taxpayer attitude on taxpayer compliance, tax penalties can not moderating the effect of taxpayer awareness on taxpayer compliance,

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Published

2021-02-28

How to Cite

Wijana, I. M. D. ., Yuesti, A. ., Bhegawati, D. A. S. ., & Yanti, K. E. M. . (2021). Tax Sanctions In Paying Land And Building Taxes. The Journal of Contemporary Issues in Business and Government, 27(1), 4360–4374. Retrieved from https://cibgp.com/au/index.php/1323-6903/article/view/865

Issue

Vol. 27 No. 1 (2021): The journal of contemporary issues in business and government

Section

Articles

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