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  <head>
    <doi_batch_id>_1792392825</doi_batch_id>
    <timestamp>1792392825</timestamp>
    <depositor>
      <depositor_name>Ahmad Zulfahmi</depositor_name>
      <email_address>azulfahmi86@stietribhakti.ac.id</email_address>
    </depositor>
    <registrant>Program Studi Akuntansi Sekolah Tinggi Ilmu Ekonomi Tri Bhakti</registrant>
  </head>
  <body>
    <journal>
      <journal_metadata>
        <full_title>JURNAL AKUNTANSI DAN AUDIT TRI BHAKTI</full_title>
        <abbrev_title>JAATB</abbrev_title>
        <issn media_type="electronic">2964-5018</issn>
        <issn media_type="print">2985-8046</issn>
      </journal_metadata>
      <journal_issue>
        <publication_date media_type="online">
          <month>09</month>
          <day>30</day>
          <year>2024</year>
        </publication_date>
        <journal_volume>
          <volume>3</volume>
        </journal_volume>
        <issue>1</issue>
        <doi_data>
          <doi>10.59806/jaatb.v3i2</doi>
          <resource>https://ejurnal.stietribhakti.ac.id/index.php/JAATB/issue/view/48</resource>
        </doi_data>
      </journal_issue>
      <journal_article xmlns:jats="http://www.ncbi.nlm.nih.gov/JATS1" publication_type="full_text" metadata_distribution_opts="any">
        <titles>
          <title>The Influence Of Income Level, Tax Knowledge, And Tax Penalty On Taxpayer Compliance In Paying Land And Building Taxes In The Telaga Asih Village Area, West Cikarang, West Java</title>
        </titles>
        <contributors>
          <person_name contributor_role="author" sequence="first" language="id">
            <given_name>Rahmatullah</given_name>
            <surname/>
          </person_name>
          <person_name contributor_role="author" sequence="additional" language="id">
            <given_name>Adelina</given_name>
            <surname>Suryati</surname>
          </person_name>
          <person_name contributor_role="author" sequence="additional" language="id">
            <given_name>Desy</given_name>
            <surname>Arigawati</surname>
          </person_name>
        </contributors>
        <jats:abstract xmlns:jats="http://www.ncbi.nlm.nih.gov/JATS1">
          <jats:p>Objective – This study aims to identify the factors influencing taxpayer compliance in paying land and building tax in the Telaga Asih Village, West Cikarang Subdistrict, West Java.
Design/methodology/approach – The study employs a multiple linear regression model using SPSS software version 23. Data were collected through the distribution of questionnaires to taxpayers who are obligated to pay land and building tax in the Telaga Asih Village area of Cikarang Barat Subdistrict, West Java. The sampling technique was conducted using random sampling, resulting in 60 respondents who are taxpayers in the Telaga Asih Village area with a duty to pay land and building tax
Findings – The results indicate that income level, tax knowledge, and tax penalties have a significant impact on taxpayer compliance in paying land and building tax.
Originality/Value – This study presents several suggestions and limitations. Key limitations include the insufficient number of distributed questionnaires, resulting in minimal data, and some respondents not taking the questionnaire seriously. Recommendations for future research include incorporating additional variables that influence taxpayer compliance with land and building taxes and exploring alternative information-gathering methods beyond questionnaires for more accurate and engaging findings. Additionally, periodic educational programs on tax obligations and reporting procedures are recommended to improve public understanding and compliance.</jats:p>
        </jats:abstract>
        <publication_date media_type="online">
          <month>09</month>
          <day>30</day>
          <year>2024</year>
        </publication_date>
        <pages>
          <first_page>59</first_page>
          <last_page>70</last_page>
        </pages>
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          <resource>https://ejurnal.stietribhakti.ac.id/index.php/JAATB/article/view/471</resource>
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    </journal>
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