PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDIDIKAN DAN PENDAPATAN TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA KANTOR NOTARIS DAN PEJABAT PEMBUAT AKTA TANAH (PPAT) NOVIANTI EKA RAHMAWATI, S.H. DI SAMARINDA)

Abstract

This study  aims to determine  and analyze the  effect of taxpayer  awareness,  education level,  and income on compliance  with paying land  and building tax  on clients in  Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda.

The  sampling technique  uses non probability sampling.  The total population in  this study was 50 clients at  the Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda with a  sampling method   using Krejcie and Morgan so that the amount The sample used was 44 clients at the Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda. The analytical tools  used in this study are multiple linear  analysis, t test and f test.

The results showed 1. Taxpayer awareness has a significant positive effect on compliance to pay land and building tax., 2. The level of education has a significant positive effect on compliance with paying land and building tax., 3.  Revenue has a significant positive effect on compliance to pay land and building tax at the Notary Office and Land Deed Making Officer (PPAT) Novianti Eka Rahmawati, S.H. in Samarinda.