FAKTOR-FAKTOR YANG MEMPENGARUHI PEMUNGUTAN PAJAK AIR TANAH DI BADAN PENDAPATAN DAERAH KABUPATEN OGAN ILIR TAHUN 2019

AMALIA, HAZRINA NUR and Erina, Lili and Mirani, Dwi (2022) FAKTOR-FAKTOR YANG MEMPENGARUHI PEMUNGUTAN PAJAK AIR TANAH DI BADAN PENDAPATAN DAERAH KABUPATEN OGAN ILIR TAHUN 2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine how the influence of the factors of collecting groundwater tax in the Regional Revenue Agency of Ogan Ilir Regency. The background of this research is that the realization of groundwater tax collection is not achieved in 2019. The concept used in this study is the factors that influence the tax collection according to Kaho which includes knowledge of organizational principles, work discipline and supervision. In this study, the method used is a quantitative method with questionnaire as data collection techniques. The results of the study found that knowledge of organizational principles had a positive effect of 10.83 percent on groundwater tax collection, then Supervision had a positive influence of 14.08 percent on groundwater tax collection, and work discipline had a positive influence of 5.3 percent of the groundwater tax collection. Suggestions from this research are agencies need to increase the factor with the lowest influence, which is work discipline, the effort is applying stricter sanctions and actively monitoring.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Keuangan Negara, Pemungutan Pajak
Subjects:	H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Hazrina Nur Amalia
Date Deposited:	30 Mar 2022 01:59
Last Modified:	30 Mar 2022 01:59
URI:	http://repository.unsri.ac.id/id/eprint/67448

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