PENGARUH SIKAP, PEMAHAMAN, SANKSI DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN

Abstract

This research to examine and analyze the emperical proof on the taxpayers' behavior, understanding, tax sanction, trust level on government-related compliance innpaying land and building taxes. Tge research used quantitative with an associative approach. Furthermore, the sampel collection technique of this research used convenience sampling. This research's data collection used primary data with distributed questionnaires to the land and building taxpayers listed on Sawahan district Surabaya. It obtained 100 respondents. Moreover, the data analysis method of this research used multiple linear regression analysis methods with SPSS 22. The result of this research showed that taxpayers' behavior, understanding related with tax and sanction, and trust level on the government showed positive results on the compliance in paying land and building taxes. Based on the significance test result, less than 0.005 was that taxpayers' behavior, understanding, and tax sanction affected the compliance in paying land and building taxes.
Keyword: behaviour, understanding, sanction, trust, compliance