FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI BANGUNAN DI KABUPATEN BOGOR

Abstract

Land and Building Tax (PBB) is one of the sources of Regional Original Income (PAD) which is the most important part in development efforts. This makes a person or entity who owns land or buildings have an obligation to pay their debts every year. Therefore, taxpayer compliance is needed for the smooth collection of land and building taxes. The purpose of this study was to determine what factors influence taxpayer compliance in paying land and building taxes on individual taxpayers in Bogor Regency partially or simultaneously. These factors are knowledge of sanctions, awareness, and service quality. The results of this study indicate that knowledge of tax sanctions has an effect on taxpayer compliance in paying land and building taxes. Simultaneously test knowledge of tax sanctions, awareness, quality of service have an effect on the calculated f value of Fcount = 3.044 > Ftable = 2.7. By partial test, it is known that only knowledge of sanctions has a significant effect with a sig value of 0.039 0.05 and a t-count value of 2.097 > ttable = 1.98.