FITRI, DEVINTA DWI ELYANA 51502040024 (2021) PENGARUH PENDAPATAN WAJIB PAJAK PERSEORANGAN, DAN PENGETAHUAN PBB TERHADAP KETEPATAN WAKTU PEMBAYARAN PBB DENGAN VARIABEL MODERATING GENDER WAJIB PAJAK DI KEC.MOJOSARI YANG TERDAFTAR DI BAPENDA KABUPATEN MOJOKERTO. Bachelor thesis, UNIVERSITAS ISLAM MSAJAPAHIT.
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Abstract
ABSTRACT Fitri,Devinta Dwi Elyana,2020. The Effect of Taxpayer Income and property tax Knowledge on Timeliness of property tax Payments with Gender Moderating Variables of Taxpayers in Mojosari District who are Registered in Bapenda Mojokerto Regency Thesis, Accounting Departement. Faculty of Economics, Majapahit Islamic University (UNIM). Advisor I : Tatas Ridho Nugroho S.Pd M.Pd Advisor II : Nur Ainiah, SE M.Akt The accuracy of land and building tax payments is a measure of how a country applies its land and building tax, by measuring it in terms of public services, the system, and the community itself. The purpose of this study was to determine the effect of taxpayer income and unparalleled knowledge on the timeliness of property tax payments with the moderating variable of taxpayer gender in Mojosari district which is registered in Bapenda Mojokerto regency. This type of research is descriptive statistics and a total sample of 400 taxpayer. Classical assumptions test, multiple linear regression, Rsquare, and MRA, the results of this study indicate that taxpayer income has a partial effect on punctuality of payment t count -2,350 with a sig value of 0.019 <0.05, knowledge of tax has a partial effect on punctuality with t count 5.674 with a sig value of 0.00 <0.05, taxpayer income and tax knowledge have a simultaneous effect on on time payment with f count 13.276> f table 3.725903 with a sig value of 0.00 <0.05, gender is able to moderate taxpayer income on an on-time basis from Rsquare 8.6% to 20.2%., gender is able to moderate taxpayer knowledge in an accurate manner n pay time from Rsquare 8.6% to 20.2%. Keywords: Taxpayer Income, Land and Building Tax Knowledge, Timeliness payment, Gender, Moderating.
| Item Type: | Skripsi/Thesis (Bachelor) |
|---|---|
| Subjects: | 0 Majapahit Islamic University Subject Areas > Fakultas Ekonomi > Akuntansi |
| Divisions: | Faculty of Economics > Accounting |
| Depositing User: | Penangaruh Devinta Sr |
| Date Deposited: | 23 Feb 2021 07:46 |
| Last Modified: | 23 Feb 2021 07:46 |
| URI: | http://repository.unim.ac.id/id/eprint/3051 |
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