ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

Abstract

ABSTRACT

The purpose of this study was to determine the effect of tax awareness, tax knowledge, tax sanctions and income on taxpayer compliance. This study is a quantitative study using primary data obtained through distributing questionnaires to 75 respondents who are land and building taxpayers in Siri Sori Amalatu Village. Determination of the sample using the slovin formula. Multiple regression model is used to test the independent variables on the dependent variable. The results show partially: first, tax awareness has a positive but not significant effect on taxpayer compliance. Second, tax knowledge has a positive but not significant effect on taxpayer compliance. Third, tax sanctions have a positive but significant effect on taxpayer compliance. Fourth, income has a negative and not significant effect on taxpayer compliance significant to taxpayer compliance.

Keywords: Tax awareness, knowledge of tax, tax sanctions, income and taxpayer compliance.