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

Abstract

The research aimed to analyze the factors which affect the taxpayers’ compliance in conducting tax payment for land and building taxes of UPTB 3 Wiyung, Surabaya. Meanwhile, the independent variables were tax awareness (X1), tax sanction (X2), Sosial norm (X3), and taxpayers (X4). The research wa quantitative. Moreover, the data analysis technique used multiple linear regressions analysis. Furthermore, the data were primary with questionnaire as the instrument. In line with, the questionnaire was prepared with a Likert scale of five point. In addition, the population was the taxpayers who came ar UPTB 3 Wiyung and participated in the Mobile car program which held in 3 sub-districts. Besides, from 113.031 of taxpayers which were listed on UPTB 3 Wiyung Surabaya, there were 100 respondents with the Slovin formula taken as sample. While, there were only 78 questionnaires which had fulfilled the criteria. The research result concluded the tax payers’ revenue did not affect the taxpayers compliance in conducting the land and building taxes with the examination result showed negative and insignificant. On the other hand, the taxpayers, taxation sanction and the social norm had positive and significant effect on the taxpayers compliance in the payment of land and building taxes.
Keywords: taxation awareness, taxation sanction, social norm, taxpayers’ revenue.