PENGARUH PENGETAHUN PERPAJAKAN, KESADARAN WAJIB PAJAK, NORMA SOSIAL, SOSIALISASI PEMERINTAH, SANKSI PAJAK, KUALITAS PELAYANAN DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KECAMATAN

WEDA LITYA LAKSITA

WEDA LITYA LAKSITA Universitas Islam Kuantan Singingi

Keywords: Tax Knowledge, Taxpayer Awareness, Social Norms, Government Socialization, Tax Sanctions, Service Quality, Trust in the Government, Taxpayer Compliance, Rural and Urban Land and Building Tax (PBB-P2).

Abstract

This research aims to see whether there is an influence between Tax Knowledge, Taxpayer Awareness, Social Norms, Government Socialization, Tax Sanctions, Service Quality, Trust in the Government on Compliance with Paying Rural and Urban Land and Building Taxes (PBB-P2) in Pangean District, Regency. Kuantan Singingi. The sampling technique in this research used Stratified Random Sampling. To collect data in this research, questionnaires were distributed directly to taxpayers. The respondents in this research were 100 taxpayers.

The results of this research are that Taxpayer Awareness, Government Socialization and Trust in the Government influence compliance with paying Land and Building Tax, while Tax Knowledge, Social Norms, Tax Sanctions and Service Quality do not influence Compliance with paying Rural and Urban Land and Building Tax ( PBB-P2) in Pangean District, Kuantan Singingi Regency

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