Factors Affecting Community Participation in Paying Land and Building Tax in Kuningan Regency

Amir Hamzah, Anisa Laila Rahayu, Hasna Firyal Khaerunnisa, Riska Riska, Dzikro Hillyatul Aulia

Abstract


The main purpose of this study is to find out the factors that influence community participation in paying Land and Building Tax to communities in Kuningan Regency. This study used descriptive and verifiable methods. The sample in this study was 400 respondents. Based on the results of the study that tax literacy, community attitudes, and the leadership of the village head have a joint influence on community participation in paying land and building taxes, partially tax literacy has a significant positive effect on community participation in paying land and building taxes, community attitudes have a significant positive effect on community participation in paying land and building taxes, and the leadership of the village head has a significant positive effect on community participation in paying land and building taxes.

Keywords


Tax Literacy; Communicity Attitudes; Leadership of the village Head; Community Participation; Paying Land; Building Tax

Full Text:

PDF ENGLISH


DOI: https://doi.org/10.37479/jej.v5i1.16887

Refbacks

  • There are currently no refbacks.




Copyright (c) 2023 Anisa Laila Rahayu, Hasna Firyal Khaerunnisa, Riska ., Dzikro Hillyatul Aulia

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.

Creative Commons License
Jambura Equilibrium Journal is licensed under a Creative Commons Attribution 4.0 International License

Editorial Office of Jambura Equilibrium Journal; Department of Economic Development, Economic Faculty, Universitas Negeri Gorontalo. Jendral Sudirman Street, Number 6, Gorontalo City, Gorontalo Province 96128, Indonesia. Telp. 081241581163; 08114329905 (Call/SMS/WA) E-mail: JEJekobangfekonung@gmail.com
slot gacor slot gacor hari ini slot gacor 2025 demo slot pg slot gacor slot gacor