FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SAMARINDA

Abstract

Local tax is the contribution of taxpayers to the area stipulated by individuals or entities that are forcing based on the law by not getting a direct reward and used for regional needs for the greatest prosperity of the people.The purpose of this study was to determine and analyze the influence of the attitude of taxpayers, taxpayer awareness and taxpayer tax knowledge on tax compliance of land and building taxpayers in Samarinda City. The formulation of the problem of this study is whether the attitude of taxpayers, taxpayer awareness and tax knowledge of land and building tax has an effect on the compliance of land taxpayers and buildings in Samarinda City. The study was conducted by distributing questionnaires directly to taxpayers registered with the Regional Revenue Agency of Samarinda City. The hypothesis of this study is "H₀ is accepted and H1 is rejected if the t_count <t_table or if the Sig value> 0.05 and H₀ is rejected and H1 is accepted if the t_count > t_table or if the Sig. <0.05.Based on the results of the study indicate that the attitude of taxpayers has a significant effect on compliance with taxpayers, then the second variable, namely taxpayer awareness has a significant influence on taxpayer compliance and the third variable, namely taxpayer knowledge of taxpayers also has a significant effect on taxpayer compliance.