ASSESSING TAXPAYER BEHAVIOR TOWARD PBB OBLIGATIONS: EVIDENCE FROM KENDAL

Siti Asnida; Parasdya Pandhu Andanawarih; Arum Pujiastuti

ASSESSING TAXPAYER BEHAVIOR TOWARD PBB OBLIGATIONS: EVIDENCE FROM KENDAL

Authors

Siti Asnida Universitas Selamat Sri
Parasdya Pandhu Andanawarih Universitas Selamat Sri
Arum Pujiastuti

Keywords:

Taxpayer Awareness, Tax Knowledge, Income Level, Service Quality, Tax Sanctions, Taxpayer Compliance

Abstract

This study aims to analyze the influence of taxpayer awareness, tax knowledge, income level, service quality, and tax sanctions on taxpayer compliance in paying Land and Building Tax (PBB) in Kendal Regency. A quantitative research method was employed using primary data collected through questionnaires. The sample consisted of 100 respondents. The analysis tool used was SmartPLS with the Structural Equation Modeling (SEM) method. The results showed that taxpayer awareness and income level have a positive and significant effect on taxpayer compliance, while tax knowledge, service quality, and tax sanctions do not have a significant influence on taxpayer compliance

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Published

2025-06-30

How to Cite

Asnida, S., Andanawarih, P. P., & Pujiastuti, A. (2025). ASSESSING TAXPAYER BEHAVIOR TOWARD PBB OBLIGATIONS: EVIDENCE FROM KENDAL. JOB: Journal of Organizational Behavior , 1(1), 8–18. Retrieved from https://journal.unesa.ac.id/index.php/job/article/view/44543

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Issue

Vol. 1 No. 1 (2025): JOB: Journal of Organizational Behavior

Section

Articles

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