JURNAL EKONOMI
JURNAL EKONOMI
复制标题
经济杂志
DOI：
--
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发表时间：
2023
期刊：
影响因子：
--
通讯作者：
J. Ekonomi
中科院分区：
文献类型：
--
作者：
J. Ekonomi
本研究的目的是1)了解和分析纳税人纳税意识对纳税人缴纳土地税和房屋的遵从性的影响；2)了解和分析纳税人的认识水平对纳税人缴纳地税和房屋的遵从性的影响；3)了解和分析纳税人对土地税和房屋的遵从性的影响；4)了解和分析纳税人对土地税和房屋的遵从性的影响；5)了解和分析纳税人的遵从性对土地税收和房屋的影响；6)了解和分析认知变量的影响，对纳税人缴纳土地税和建设合规的认识水平、收入水平、收入水平、纳税环境、纳税服务质量。这项研究的对象是纳税人在支付地税和在苏腊巴亚Kapasari村的建筑物遵守情况。本文采用的研究方法是定量研究方法。研究中的总人数为3062名纳税人，所使用的抽样方法是研究人员使用斯洛伐克公式从97名受访者中随机抽取的简单样本。分析的样本数据是主要数据，将使用SPSS应用程序进行处理。对于研究结果，理解水平、纳税环境水平和纳税服务质量显著，而收入水平部分没有显著影响。同时，纳税意识、认识水平、收入水平、纳税环境和纳税服务质量也是显著的。对于本研究的局限性，本研究主要关注在苏腊巴亚Kapasari村拥有土地和建筑物的纳税人受访者，以及部分和同时对纳税人遵从性的影响。
For the purpose of this study is 1) to know and analyze the influence of taxpayer awareness on taxpayer compliance in paying the land tax and building, 2) to know and analyze the influence of taxpayer’s level of understanding on taxpayer compliance in paying the land tax and building, 3) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 4) to know and analyze the influence of taxpayer’s compliance with the land tax and building, 5) to know and analyze the influence of taxpayer’s quality of taxpayer compliance on the land tax and building, 6) to know and analyze the influence of awareness variables, level of understanding, income level, income level, tax environment, and quality of tax service on the compliance of taxpayer’s paying the land tax and building. The object of this study is Compliance of Taxpayers in paying Earth Taxes and Buildings in Kapasari Village, Surabaya. The research method used is quantitative method. The total population in the study was 3,062 taxpayers, the sample method used is simple random sampling that researchers took from a population of 97 respondents using the Slovin formula. The sample data analyzed is the primary data, which will be processed using the SPSS application. For the results of the study, the level of understanding, the level of tax environment and the quality of tax services are significant, while the level of income partially does not have significant effect. Simultaneously awareness, level of understanding, income level, tax environment, and quality of tax services are significant. For the limitation in this study, it focuses on taxpayer respondents who own land and buildings in Kapasari Village, Surabaya and the influence on taxpayer compliance both partially and simultaneously.
DOI：
10.1016/j.jaac.2013.09.017
发表时间：
2014-01
影响因子：
13.3
作者：
Copeland, William E.;Angold, Adrian;Shanahan, Lilly;Costello, E. Jane
通讯作者：
Costello, E. Jane