PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, NORMA SOSIAL, SOSIALISASI PEMERINTAH, KEPERCAYAAN PADA PEMERINTAH, KUALITAS PELAYANAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (

Abstract

The purpose of this is to examine the effect of tax knowledge, taxpayer awareness, social norms, government soccialization, trust in government, quality of service and tax sanctions on taxpayer compliance in paying rural and urban land and building taxes (PBB-P2) In Gunung Toar District, Kuantan Singingi Regency. The research data was oobtained from questionnaire data (primary). The population in this study were all taxpayers who received the SPPT PBB-P2 in Gunung Toar District, Kuantan Singingi Regency registered with the 2019 Regional Revenue Agency (BAPENDA), totaling 3098 taxpayers. The sampling method is using purposive sampling technique to obtain 100 samples. This study uses a quantitative approach. The analysis used is multiple linier regression analysis with t test and coefficient of determination. The test tool used is SPSS version 20.

            The research results has shown that firstly, tax knowledge has a positive and significant effect on compliance in paying the rural and urban land and building taxes (PBB-P2) of 0,149. Second,taxpayer awareness has a positive and significant effect on taxpayer compliance in paying the rural and urban land and building taxes (PBB-P2) of 0,355. Third, sosial norms have a positive and significant effect on taxpayer compliance in paying the rural and urban land and building taxes (PBB-P2) of 0,232. Fourth, government socialization has a negative and significant effect on taxpayer compliance in paying the rural and urban land and building taxes (PBB-P2) of 0,038. Fifth, trust in government has a positive and significant effect on taxpayer compliance in paying the rural and urban land and building taxes (PBB-P2) of 0,140. Sixth, quality of service has a positive and significant effect on taxpayer compliance in paying the rural and urban land and building taxes (PBB-P2) of 0,152. Seven, tax sanctions have a positive and significant effect on taxpayer compliance in paying the rural and urban land and building taxes (PBB-P2) of 0,361. The coefficient of determination obtained by 0,287 or equal to 28,7% which means the amount of tax knowledge, taxpayer awareness, social norms, government soccialization, trust in government, quality of service and tax sanctions is 28,7% while the remaining 71,3% is explited by other causes  derived from outside the regression that was not examined in this study