ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI BANGUNAN (Studi di Desa Landungsari Kabupaten Malang)

S, YOHAN FARDHANI (2010) ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI BANGUNAN (Studi di Desa Landungsari Kabupaten Malang). Other thesis, University of Muhammadiyah Malang.

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Abstract

Basically taxation obedience can be defined as a(n) where does taxpayer can fulfil all taxation duty and carry out taxation, hit taxation obedience divisible be two that is formal obedience and materials obedience. formal obedience that is a where does taxpayer fulfil duty formally pursuant to taxation law. Furthermore meant materials obedience that is a where taxpayer according to substansial/ truth fulfil all taxation rules that is appropriate contents and taxation law soul (nurmantu, 2003: 148). Watchfulness that done this aim to detect factors that influence land tax duty obedience level and building and to detect dominant factor influences land tax duty obedience level and building. Based on factor analysis result so produced 3 factors that influence building earth taxpayer obedience (study at village Landungsari Malang). dominant factor that influences building earth taxpayer obedience (study at village Landungsari unlucky regency) knowable from value eigenvalue. Based on factor analysis result that done knowable that first factor that is hit investigation. the mentioned provable with value eigenvalue as big as 2,844 and prosentase of variance as big as 14,967% be biggest value is compared fifth other factor. Based on conclusion from watchfulness result so submitted several suggestions for tax director general that is best unlucky regency taxation official necessary repairs acceptance administration and harvest so that can more increase efektifitas and tax acceptance efficiency. Effort done in order to give support on taxpayer effort to fulfill taxation duty that do. supposed for unlucky regency taxation official passes related resort to be more does publisher and supervision in course of building land tax harvest, effort be done so that taxpayer can has tall obedience level on taxation duty that must be filled.

Item Type: Thesis (Other)
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic > Department of Accounting
Depositing User: Rayi Tegar Pamungkas
Date Deposited: 26 Mar 2012 04:41
Last Modified: 26 Mar 2012 04:41
URI: http://eprints.umm.ac.id/id/eprint/1081

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