The Influence of Public Understanding and Income on Compliance with Land and Building Tax Payments in Lempuing Village, Ratu Agung District, Bengkulu City
Keywords:
Tax Understanding, Public Income, Taxpayer ComplianceAbstract
The problem of this research is because the low of obedience of property tax payers at Lempuing sub-district, Bengkulu city. The research result shows that the understanding of society tax and income has significance influence toward tax payment obedience. the variable of tax understanding has significance influence toward tax obedience with significance value 0,000 < 0,05 means (H₁) is accepted. The society income variable has significance value 0,000 < 0,05 (H₂) is accepted. the society tax and income are influence together with tax obedience, the F test result with significance value 0,000 < 0,05 (H₃) is accepted. The regression equation result is Y = 5,025 + 0,571X₁ + 0,307X₂ + 1,429. The coefficient level of Correlation (R) is 0.913 has strong correlation between tax understanding and society income toward tax obedience. (R²) is 0,833 means 83,3%, the variable of tax obedience can be explained by those two independen variable, the last is 16,7% influenced by other factors outside of this research. The Adjusted R² is 0,829 shows that the regression model which used has good capability in explain the correlation between research variable.
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