PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDIDIKAN, PENDAPATAN, NORMA SOSIAL, SANKSI PAJAK, KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAAN DAN PERKOTAAN(PBB-P2) DI DESA BUKIT PEDUSUNAN KECAMATAN KUANTAN MUDIK KA

Abstract

This study aims to examine the effect of taxpayer awareness, education level, income, social norms, tax sanctions and trust in the government towards compliance with paying land and building tax in rural and urban areas (PBB-P2) in Bukit Pedusunan Village, Kuantan Mudik District, Kuantan Singingi Regency. The research data was obtained from questionnaire data (primary). The population in this study were all taxpayers who received the SPPT-PBB 2019 in the village of Bukit Pedusunan, Kuantan Mudik Subdistrict, Kuantan Singingi District, totaling 473 taxpayers who received the SPPT-PBB. The Purposive Samplingmethod was obtained 83 samples. This study uses a quantitative approach. The analysis used is multiple linear regression analysis, with t test and coefficient of determination. The test tool used is SPSS version 20. Research results show that, first of all taxpayer awareness has a negative and significant effect on compliance with paying land and building taxes of 0.153. Second, the level of education has a positive and significant effect on compliance with paying land and building taxes of 0.577. Third, income has a positive and significant effect on compliance with paying land and building taxes of 0.624. Fourth, social norms have a negative and significant effect on compliance with paying land and building taxes of -0,038. Fifth, tax sanctions have a positive and significant effect on compliance with paying land and building taxes of 0.590. Sixth, trust in the government has a negative and significant effect on compliance with paying land and building taxes of -0,041. Determination coefficient obtained by 0.206 or equal to 20.6% which means the amount of taxpayer awareness, education level, income, social norms, tax sanctions and trust in the government is 20.6% while the remaining 79.5% is explained by other causes derived from outside the regression that was not examined in this study.