DETERMINAN KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DIPENGARUHI KUALITAS PELAYANAN, KESADARAN MASYARAKAT, SERTA SANKSI PAJAK

Abstract

Abstract

Purpose― This research aims to examine and obtain empirical evidence of the effect of service quality, public awareness and tax sanctions on taxpayer compliance with land and building taxes.

Method— This study uses a quantitative approach with multiple linear regression analysis. The population and sample in this study are land and building tax payers in Gresik Regency with a total of 172 respondents. The data collection was carried out by distributing questionnaires and processed using the IMB Statistics Product and Service Solution (SPSS) application version 25.

Finding— The results of the first finding explain that the better the quality of service will encourage people to be more obedient in paying land and building taxes. The results of the second finding, the higher the level of public awareness, the higher the level of compliance of land and building tax payers. The results of the third finding with the heavier tax sanctions are proven to increase the compliance of land and building tax payers to the extent that the community considers these sanctions to be fair. vice versa. The fourth finding explains that service quality, public awareness, and tax sanctions have an impact on land and building taxpayer compliance.

Implikasi— The theoretical implications of the results of this study can explain the theory of attribution and Theory of Planned Behavior. The practical implications of the results of this research can assist local governments in making policies related to service quality, public awareness, and tax sanctions on land and building taxpayer compliance.

Originality— As far as the results of the researchers' observations so far have not found similarities with the topics of service quality, public awareness, and tax sanctions on taxpayer compliance with land and building taxes.

Keywords- Land and Building Tax