THE EFFECT OF TAXPAYER ATTITUDE, TAXPAYER AWARENESS, AND EDUCATION LEVEL ON TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (UN-P2) (Case Research in Teras District, Boyolali Regency)

International Journal of Economics, Business and Accounting Research (IJEBAR) Pub Date : 2022-09-09 DOI:10.29040/ijebar.v6i3.6278

Dany Prasetyawati, Desy Nur Pratiwi, Hadi Samanto

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Abstract

This research aims to analyze the attitude, awareness of taxpayers and level of education towards taxpayer compliance in paying the Rural and Urban Land and Building Tax in Teras District. This type of research is quantitative research with primary data. The research population is the rural and urban land and building taxpayers in Teras District, Boyolali Regency with a total of 50.052. The number of samples is 397 taxpayers obtained by calculating the Slovin formula with an error rate of 5%. The sampling technique used random sampling based on the village. The method of data analysis in this research used the multiple linear regression analysis method using the SPSS test tool. Hypothesis testing using the F test, t test and the coefficient of determination (R2). Based on the results of the research, it can be concluded that the attitude, awareness of taxpayers and level of education affect taxpayer compliance in paying the Rural and Urban Land and Building Tax.

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纳税人态度、意识和教育水平对城乡土地和建筑税纳税合规性的影响(UN-P2)(以博约拉利县特拉斯区为例)

本研究旨在分析特拉斯区纳税人对缴纳城乡土地和建筑税的态度、意识和教育程度。这种类型的研究是有原始数据的定量研究。研究人群为博约拉利县特拉斯区城乡土地和建筑纳税人，共50.052人。样本数为397名纳税人，通过计算斯洛文公式得出，错误率为5%。抽样技术采用以村为单位的随机抽样。本研究的数据分析方法采用多元线性回归分析方法，使用SPSS检验工具。假设检验采用F检验、t检验和决定系数(R2)。根据研究结果，纳税人的纳税态度、纳税意识和受教育程度影响着纳税人的城乡土地和建筑税纳税合规性。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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International Journal of Economics, Business and Accounting Research (IJEBAR)

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