LITERATUR REVIEW TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

Authors

  • Mareta Krisdayanti Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Gunarianto Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang
  • Untung Wahyudi Fakultas Ekonomi dan Bisnis, Universitas Widyagama Malang

Keywords:

taxpayer compliance, taxpayer awareness, religiosity, tax sanctions

Abstract

In this study, researchers realized that it is necessary to develop related factors that affect taxpayer compliance because the results of previous studies are inconsistent. Researchers collect data related to Tax Compliance through Google Scholar so that there are four articles that discuss taxpayer compliance and the factors that affect taxpayer compliance. In further research, the researcher aims to examine the effect of taxpayer awareness, tax knowledge, religiosity, tax sanctions and taxpayer services.

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Published

2021-03-23

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Section

Articles