Authors :
Redhy Ardiyanto; Wasiatur Rizqiyah; Harni Septianda Saputri; Wiralestari
Volume/Issue :
Volume 8 - 2023, Issue 6 - June
Google Scholar :
https://bit.ly/3TmGbDi
Scribd :
https://tinyurl.com/3bjm8tcy
DOI :
https://doi.org/10.5281/zenodo.8074393
Abstract :
In some places, people aren't paying the taxes they
owe for their land and buildings. This study looked at how
helpful tax officers, knowing about taxes, and punishments for
not paying them affected whether people followed the rules and
paid their taxes. This research method uses Systematic
Literature Review (SLR) which is an analysis of journals in the
last 10 years. The findings of the investigation reveal that the
factors of Tax Officer Service, Tax Knowledge, Tax sanctions
have a discernible and beneficial impact on the taxpayers'
perception in relation to their compliance with the payment of
PBB P2 settings within the jurisdiction of Musi Banyuasin
Regency.
Keywords :
Taxpayer Compliance, Tax Officer Services, Tax Knowledge and Tax Sanctions, Systematic Literature Review
In some places, people aren't paying the taxes they
owe for their land and buildings. This study looked at how
helpful tax officers, knowing about taxes, and punishments for
not paying them affected whether people followed the rules and
paid their taxes. This research method uses Systematic
Literature Review (SLR) which is an analysis of journals in the
last 10 years. The findings of the investigation reveal that the
factors of Tax Officer Service, Tax Knowledge, Tax sanctions
have a discernible and beneficial impact on the taxpayers'
perception in relation to their compliance with the payment of
PBB P2 settings within the jurisdiction of Musi Banyuasin
Regency.
Keywords :
Taxpayer Compliance, Tax Officer Services, Tax Knowledge and Tax Sanctions, Systematic Literature Review
