Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

Abstract

This study aims to examine the effect of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying land and building taxes. This type of research includes quantitative research using primary data obtained directly by respondents using questionnaires. The population in this study is the community members in Demangan Village, Sambi District, Boyolali Regency. The method used in selecting the sample is purposive sampling and determining the sample based on the criteria set by the researcher. Respondents in this study were 90 respondents. Based on the results of primary data processing (questionnaire) using multiple linear regression analysis method, F test and T test, it is known that the variables of Tax Socialization Effect, Understanding of Tax Procedures, Taxpayer Awareness, and Tax Sanctions are known. simultaneously has a significant effect on taxpayer compliance in paying land and building taxes.