ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA SURABAYA

Abstract

This study aims to tes empirically and to analyze the impact of the tax liability awareness, the understanding on the property tax, the tax sanctions, the tax payers’ trust on the government and the law, and the nationalism toward the liability level for paying the property tax. This study is applied in Surabaya by sharing the quisionnaire to the citizens as the respondends. This study applies quatitative research. The applied samples are 100 respondends which are calculated by the Slovin formula. The respondends are collected by applying the non random sampling technique which are combined with the purposive sampling and the accidental sampling technique. This study applies SPSS 26 and Smart PLS 3.3.2. The result of this study shows that the awareness of the tax liability and the nationalism impact the liability level on paying the property tax. On the other hand understanding on the property tax, the tax payers’, trust on the government and the law, and the tax sanctions do not impact the liability level on paying the peroperty tax.
Keywords: the awareness of the tax liability, the nationalism