Evaluasi Tingkat Kesadaran Perpajakan pada Wajib Pajak PBB di Kotamadya Malang

Abstract

Land and building tax (PBB) is a tax must be [aid by people to country due to the exploitation or right of land and building. The research aimed to evaluate the contribution of factors to influence the people's awareness of taxation. The independent variables use in the model were the understanding of tax obligation, the attitude of tax obligation toward the government development priorities, the ability of tax obligation, the system of tax collection, and the procedures of tax payment. The results showed independent variables were significantly and positively influenced the dependent variable, both simultaneously and partially.