THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA

Authors

  • Arnoldus Christo Novrianto Universitas Trilogi
  • Nurul Aisyah Rachmawati Universitas Trilogi

DOI:

https://doi.org/10.35310/accruals.v5i01.609

Keywords:

income level, knowledge, awareness, service of tax officers, compliance with paying land and building taxes.

Abstract

This study aims to find out the influence of income levels, knowledge, taxpayer awareness and tax officer services on the compliance of paying land and building taxes. The population of this research includes the taxpayers of the land and buildings located in the city of East Jakarta, especially in Pasar Rebo District. Questionnaires obtained after being distributed to respondents amounted to 110. This research uses quantitative approach and uses structural model analysis (SEM). This research also uses hypothesis testing in the form of z test. The results shows that the level of knowledge has no effect on taxpayer compliance while the level of income, awareness and service of tax officers has a positive effect on taxpayer compliance.

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Published

2021-04-27

How to Cite

Novrianto, A. C., & Rachmawati, N. A. (2021). THE EFFECT OF INCOME LEVEL, KNOWLEDGE, TAXPAYER AWARENESS AND TAX OFFICER SERVICES ON COMPLIANCE WITH PAYING LAND AND BUILDING TAXES IN PASAR REBO SUBDISTRICT, EAST JAKARTA. ACCRUALS (Accounting Research Journal of Sutaatmadja), 5(01), 130–145. https://doi.org/10.35310/accruals.v5i01.609