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Pengaruh Kesadaran Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (Pbb) Terhadap Kepatuhan Wajib Pajak Di Desa Serut, Boyolangu, Tulungagung

Author

Listed:
  • Khiptiyah, Mariatul
  • Winata, Intan

Abstract

Wajib Pajak adalah orang pribadi atau badan yang menurut ketentuan peraturan perundang-undangan perpajakan ditentukan untuk melakukan kewajiban perpajakan, termasuk pemungut pajak atau pemotong pajak tertentu. Wajib pajak bisa berupa wajib pajak orang pribadi atau wajib pajak badan. Tujuan penelitian ini adalah untuk mengetahui berapa besarkah orang-orang atau masyarakat kesadaran tentang wajib pajak yang dibebankan oleh pemerintah setempat dan metode penelitian ini menggunakan data kualitatif deskriptif dengan cara wawancara dan survey langsung. Kami mengambil beberapa data dari warga desa serut untuk kami wawancarai dan survey tentang kesadaran wajib pajak. Hasil Penelitian ini menunjukkan bahwa kesadaran wajib pajak khususnya unutk wilayah desa serut masih rendah dikarenakan ada beberapa faktor yang mempengaruhinya.

Suggested Citation

  • Khiptiyah, Mariatul & Winata, Intan, 2021. "Pengaruh Kesadaran Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan (Pbb) Terhadap Kepatuhan Wajib Pajak Di Desa Serut, Boyolangu, Tulungagung," OSF Preprints pa3qf, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:pa3qf
    DOI: 10.31219/osf.io/pa3qf
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