PENGARUH SPPT, SANKSI PERPAJAKAN, DAN PEMUTIHAN PBB TERHADAP KEPATUHAN WAJIB PAJAK PBB

Abstract

The contribution of Property Tax revenue starts to increase in Surabaya. However, the Property Tax is still to be managed properly in order to get on-target realisation continually. Therefore, this research aimed to examine some variables which affected the increase of taxpayers’ compliance such as Notification of Tax Due, tax sanction, and legalisation program of Property Tax at BPKPD, Surabaya. The research was quantitative. Moreover, the data were primary with questionnaires as the instrument in data collection technique. Furthermore, the data collection technique used random sampling, in which the sample was taken randomly; without considering strata. In line with that, there were 100 respondents as a sample. Additionally, the data analysis technique used multiple linear regression with SPSS (Statistical Package for Social Science). The research result concluded that Notification of Tax Due, tax sanction, and legalisation program of Property Tax had a positive effect on taxpayers’ compliance of Property Tax at BPKPD, Surabaya.