FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN

Abstract

This research analyzed the factors that affected taxpayers’ compliance in paying Land and Building Tax at UPTD 4 Dukuh Kupang, Surabaya. Fiscal Service Quality and taxpayers’ awareness were independent variables. The research was quantitative. Moreover, the data were primary. The instrument in the data collection technique was a questionnaire; with a Likert scale of 5 points. The questionnaires were distributed to taxpayers who came to UPTD 4 Dukuh Kupang on May, 23, 26, and 30 2023. The taxpayers followed the Mobile SIM Car program in 3 Kelurahan, i.e. Bangkingan, Lidah Kulon, and Sumur Welut. Furthermore, the population was 175,914 respondents listed on UPTD 4 Dukuh Kupang. In order to simplify the sample with the Slovin formula, smaller, there were 100 taxpayers as the respondents. Additionally, the data analysis technique used multiple linear regression with SPSS 25. The result showed that Fiscal Service Quality affected taxpayers’ compliance in paying Land and Building Tax. Likewise, taxpayers’ awareness affected taxpayers’ compliance in paying Land and Building Tax.