ANALISIS TINGKAT KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA TEBING TINGGI KECAMATAN BENAI KABUPATEN KUANTAN SINGINGI

Abstract

This research was conducted in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency. The purpose of this study was to determine the level of community compliance in paying land and building taxes (PBB) in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency. The population and sample in this study were the people in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency. The research approach used in this study is a survey research method with a descriptive level and uses quantitative analysis with a sampling technique that is Simple Random Sampling Technique. In data collection, primary data and secondary data are used by means of observation, questionnaires, and documentation.The population in this study was the people of Tebing Tinggi Village, Benai District, Kuantan Singingi Regency with the number of respondents 1.712 and researchers took samples of 43  people. From the research results, it can be concluded that the level of community compliance in paying land and building taxes (PBB) in Tebing Tinggi Village, Benai District, Kuantan Singingi Regency is Quite Good