PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PAJAK DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN

Abstract

ABSTRACT This research aims to analyze the influence of tax knowledge, tax sanctions and taxpayer awareness on compliance in paying land and building taxes in Galala Village. This research method uses a quantitative approach. The population used in this research is all land and building tax payers in Galala Village. The sampling technique used was a saturated sample, which means that the entire population was used as a research sample with a total of 180 respondents. Data was collected through questionnaires distributed directly to Galala village taxpayers. The results of the research show that tax knowledge has a positive and significant effect on land and building tax compliance, tax sanctions have a positive and significant effect on land and building tax compliance and taxpayer awareness has a positive and significant effect on land and building tax compliance. Keywords: Tax Knowledge, Tax Sanctions, Taxpayer Awareness, Land and Building Taxpayer Compliance.