DETERMINAN TINGKAT KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN

Abstract

This research aimed to find out the effect of tax payer to find out the effect factor of understanding of taxpayers related with the Property tax, taxation sanction, service officer, and nationalism attitude on the comliance level of tax payers in payment of property tax especially at Madiun Regency area. This research was quantitative and the number of respondents for the sample, as measured by the Slobin formula is 100 respondents. The research was sample collection technique usen non random sampling technique with the combined technique between purposive sampling and accidental sampling. The analytical method used in this study is multiple linear regression analysis which will be processed using the SPSS application 24 version. The research result with the SPSS application 24 version concluded that the understanding of taxpayers and the nationalism attitude did not effect the compliance level of taxpayer in the payment of Property tax, meanwhile the taxation sanctions and service officer had an effect on the compliance level of the taxpayers in the payer of Property Tax especially at Madiun Regency area.