PENGARUH TARIF, SIKAP, PEMAHAMAN, DAN SANKSI TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN

Abstract

This research aimed to examine the effect of the tax rate, personal tax behavior, tax understanding, and sanction on land and building tax compliance registered in Sukolilo District, Surabaya. This research used associative quantitative with questionnaire distributions. Furthermore, the sample collection used an accidental sampling technique with 100 respodents. The research used primary data from the respondents through the questionnaire. Meanwhile, the research analysis used multiple linear regressions analysis. The research result indicated that taxpayers’ behavior and tax understanding had a positive effect on the taxpayers of land and building tax. It showed that the higher the tax understanding, the taxpayers would show a positive behavior which affected the taxpayers’ compliance. Meanwhile, rate and tax sanctions did not affect the land and building taxpayers’ compliance. Moreover, it indicated that the fluctuation of the rate and tax sanction did not affect the taxpayers’ compliance in fulfilling their obligation to pay tax.