The Influence Factors’ Analysis of Land and Building Tax Acceptance

Novi Darmayanti


UN reception are always under the principal statutes indicate that the tax was a " scourge " for society despite the fact that tax reforms with the new system , because basically there are no people who are willing to pay taxes . That requires a pretty good understanding of the tax , so that people will be willing to pay taxes actually personal volition without coercion . Research conducted in the District have now Lamongan this lead to the conclusion that the success of the land and building tax revenues are influenced by several factors of which is the accuracy faktor.Salah Submission Income Tax Payable ( SPPT ) to the taxpayer of the earth and buildings carried out by the tax man . Submission of Income Tax Payable ( SPPT ) has a significant impact on land and building tax revenues in Sub Now in Lamongan .

Keywords: Taxpayers, Income Tax Payable (SPPT), Land and Building Tax (PBB)

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