FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB DENGAN VARIABEL MODERATING SIKAP WAJIB PAJAK ATAS SANKSI DENDA (Studi Empiris Pada Wajib Pajak Orang Pribadi Dikota Tidore Kepulauan)
ABSTRACT: Taxation is a source
of enormous revenue contribution in the financing needs of government spending
and national development. UN entry of urban and rural areas in 2010 as a local
tax, assessed will contribute significantly to the increase in revenue (PAD).
Tidore Tidore island is one of the autonomous regions that have natural
resources and a limited area, so that the UN considered to be very potent in
increasing revenue Tidore islands, because it has an advantage in this regard,
is the object of the UN, the land and buildings that are clear designation
compared with other tax potential. Data obtained from DISPENDA Tidore islands
associated with the acceptance of the United Nations rural and urban, showed
that there is still a sizeable UN arrears of revenue realization of the United
Nations, especially in 2012 that showed a significant difference between actual
revenue in the amount of 77,878,186 principal. and arrears amounting to 568 826
671. it indicates that there are a number of factors that influence taxpayer
compliance in paying UN Tidore islands in the city. The purpose of this study
was to determine the factors that influence taxpayer compliance in paying UN
moderated attitude taxpayer on the implementation of financial penalties. The
method used in this study was a multiple linear regression. Research results
showed that awareness of the taxpayer, the taxpayer's motivation, and economic
level of each taxpayer partially no effect on taxpayer compliance in paying the
UN, and each of which is moderated by the attitude of the taxpayer on the
implementation of financial penalties. Where the taxpayer stance on the
implementation of financial penalties is not a moderating variable, melaikan
independent variables. While the partial attitude of the taxpayer on the
implementation of fines effect on taxpayer compliance in paying the UN. it
shows that the revenue department Tidore islands has a poor performance and not
optimal in managing urban and rural United Nations.
Keywords: land and
building tax, taxpayer
Awareness, Motivation taxpayer,
Level Economic Taxpayer, Taxpayer Compliance Taxpayer Attitude On the
performance of Sanctions Fines
Penulis: HASANNUDIN
Kode Jurnal: jpakuntansidd140953