PENGARUH KESADARAN DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

Abstract

ABSTRACT This study aims to examine the effect of taxpayer awareness and taxpayer knowledge on taxpayer compliance in paying Land and Building Tax (PBB) in Hutumuri Village, Leitimur Selatan District, Ambon City. This research employs a quantitative approach with a survey method. The population consists of taxpayers residing in Hutumuri Village, with a sample of 92 respondents selected using purposive sampling. Data were analyzed using multiple linear regression with the assistance of SPSS software. The results show that taxpayer awareness has a positive and significant effect on taxpayer compliance in paying PBB. Likewise, taxpayer knowledge has a positive and significant effect on taxpayer compliance. The conclusion of this study indicates that the higher the awareness and knowledge of taxpayers, the higher their compliance in fulfilling tax obligations. Therefore, it is recommended that the local government intensify tax socialization and education to improve knowledge and foster taxpayer awareness in meeting their obligations. Keywords: Taxpayer Awareness, Taxpayer Knowledge, Taxpayer Compliance, Land and Building Tax.