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September 23, 2025International Journal of Economics and Management Research

The Influence of Tax Understanding, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency

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Authors

SKSafitri Ratna KomalaUniversitas Muhammadiyah CirebonRIRinni IndriyaniUniversitas Muhammadiyah CirebonFSFitriya SariUniversitas Muhammadiyah Cirebon

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Implication

Quantitative analysis shows significant impact of tax understanding and service quality on taxpayer compliance in Cirebon, indicating need for improvement in tax education.

Key Points

  • Taxpayer compliance positively correlates with understanding of taxation, service quality, and tax sanctions.
  • Adjusted R² value of 0.726 means these three factors explain over 72% of compliance variation.
  • Survey conducted with 100 individual taxpayers highlights the significance of tax education.
  • Improving local government services can enhance public awareness and compliance in fulfilling tax obligations.

Cite This Study

Komala et al. (2024) studied this question.

synapsesocial.com/papers/68d4765531b076d99fa6e892https://doi.org/10.55606/ijemr.v3i3.527
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1Influence of Tax Understanding, Education, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency2025
  2. 2Taxpayers Comply in Paying Land and Building Taxes (Case Study in Lamongan Regency)2024 · 2 citations
  3. 3TAXPAYER COMPLIANCE IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES (PBB-P2): A STUDY IN PASURUAN DISTRICT2024
  4. 4Factors Affecting the Effectiveness of Rural and Urban Land and Building Tax Revenue (PBB-P2) in Central Maluku District2024 · 2 citations
  5. 5The effect of education, awareness, and income level on taxpayer compliance in paying Land and Building Tax-Rural and Urban2024