THE EFFECT OF TAX UNDERSTANDING, TAX SANCTIONS, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX: A STUDY OF SUMENGKO VILLAGE, DUDUKSAMPEYAN DISTRICT, GRESIK REGENCY IN 2023

Authors

  • Anik Musfiyatul Uyun Universitas Islam Lamongan
  • Abdul Ghofur Univesitas Islam Lamongan
  • Rosdiyati Univesitas Islam Lamongan
  • Erna Hayati Universitas Islam Lamongan

Keywords:

Tax Understanding, Tax Sanctions, Taxpayer Awareness,, Taxpayer Compliance, Land and Building Tax (PBB).

Abstract

This study aims to analyze the effect of tax understanding,  tax  sanctions,  and  taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Sumengko Village, Duduksampeyan District, Gresik Regency. This research employed a quantitative method with a causal associative approach. The sample consisted of 96 respondents selected using the Simple Random Sampling technique based on the Slovin formula. Data were collected through questionnaires and analyzed using descriptive statistics, data quality tests, classical assumption tests, multiple linear regression analysis, the coefficient of determination, t-test, and F-test. The findings are expected to provide input for the government in improving taxpayer compliance and serve as a reference for future studies in the field of taxation.

Author Biographies

Abdul Ghofur , Univesitas Islam Lamongan

Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Lamongan

Rosdiyati, Univesitas Islam Lamongan

Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Lamongan

Erna Hayati, Universitas Islam Lamongan

Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Islam Lamongan

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Published

2026-09-20

How to Cite

Musfiyatul Uyun, A., Ghofur , A., Rosdiyati, R., & Hayati, E. (2026). THE EFFECT OF TAX UNDERSTANDING, TAX SANCTIONS, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX: A STUDY OF SUMENGKO VILLAGE, DUDUKSAMPEYAN DISTRICT, GRESIK REGENCY IN 2023. JEKMA (Jurnal Ekonomi Mahasiswa), 4(1), 169–178. Retrieved from https://jurnalekonomi.unisla.ac.id/index.php/JEKMA/article/view/2870

Issue

Vol. 4 No. 1 (2026): Jurnal Ekonomi Mahasiswa (JEKMA)

Section

Artikel

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Copyright (c) 2026 Anik Musfiyatul Uyun, Abdul Ghofur , Rosdiyati, Erna Hayati

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