FAKTOR–FAKTOR PENENTU DALAM KEPATUHAN MEMBAYAR PAJAK-PAJAK BUMI DAN BANGUNAN

Abstract

This research aimed to analyze and find out the effect of tax tariff, tax knowledge, and taxpayer’s awareness on compliance with paying Land Value Tax at Kelurahan Simomulyo. The research was quantitative. Moreover, there were 98 respondents chosen as the sample. In collecting the data from the respondents, accidental sampling was used. Furthermore, non-probability sampling was used as a sampling technique. Moreover, the data were taken from questionnaires that were systematically organized. The questionnaires consisted of questions that fulfilled validity and reliability requirements. Furthermore, the data analysis technique used multiple linear regression. The research result, from hypothesis testing, showed that tax tariff, tax knowledge, and taxpayers’ awareness affected compliance with paying Land Value Tax. This showed that having tax incentives, suitable tariff determination, tax sanction that was given by taxpayers who were late paying the tax, and good service would increase the compliance of paying Land value Tax at Kelurahan Simomulyo.