PENGARUH PEMAHAMAN, KESADARAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN MEMBAYAR PBB-P2 PADA BPD SURABAYA

Abstract

This study aims to comprehensively analyze the influence of taxpayer understanding, awareness, and tax sanctions on compliance in paying Rural and Urban Land and Building Tax (PBB) at the Surabaya City Regional Revenue Agency. The research method used is a quantitative method with 100 respondents selected using the Slovin formula to ensure sample representativeness. Data collection was carried out from June to August 2024. The data were processed and analyzed using the SPSS program with multiple linear regression techniques to determine the magnitude of the relationship and influence of each independent variable on taxpayer compliance. The results show that taxpayer understanding and awareness have a significant effect on increasing compliance in paying PBB, indicating that the higher the level of public understanding and awareness of tax obligations, the higher their level of compliance. Tax sanctions were not proven to have a significant effect on compliance, so it can be concluded that the enforcement of fines or penalties is not a major factor encouraging taxpayers to fulfill PBB obligations in Surabaya City.