PENGARUH PENGETAHUAN PERPAJAKAN, KESADARAN WAJIB PAJAK, SANKSI PAJAK, TINGKAT KEPERCAYAAN PADA PEMERINTAH, DAN KUALITAS PELAYANAN TERHADAP KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN (Survei Pada Wajib Pajak Bumi dan Bangunan di Desa Masaran Kecamatan Masaran Kabupaten Sragen)
Keywords:
Tax knowledge, taxpayer awareness, tax sanctions, level of trust in the government and service quality.Abstract
This study aims to determine the effect of tax knowledge, taxpayer
awareness, tax sanctions, level of trust in the government, and service quality on
land and building taxpayer compliance in Masaran Village, Masaran District,
Sragen Regency. This type of research is a survey on PBB taxpayer in Masaran
Village, Masaran District, Sragen Regency. The population of this research is all
PBB taxpayers registered in Masaran Village, Masaran District, Sragen Regency.
The sampling technique used Quota sampling with a sample percentage of 100
PBB taxpayers. The data collection technique used a questionnaire. The data
analysis technique used is multiple linear regression. The results showed that tax
knowledge had an effect on PBB taxpayer compliance in Masaran Village,
Masaran District. Taxpayer awareness has an effect on PBB taxpayer compliance
in Masaran Village, Masaran District. Tax sanctions affect the compliance of
PBB taxpayers in Masaran Village, Masaran District. The level of trust in the
government affects the compliance of PBB taxpayers in Masaran Village,
Masaran District. Service quality affects PBB taxpayer compliance in Masaran
Village, Masaran District.
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