Pengaruh Sikap, Pelayanan, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

Abstract

Income taxes are one state revenues significantly affect development in Indonesia. Taxes are one source of financing development in order to improve society. There are different types of taxes to the community however, from some of which tax on land and building is a type of tax and strategic potential as a source of state revenue in order to finance the implementation of government and development. This study aims to determine the effect of attitudes, Services, Awareness and Knowledge of Taxation Taxpayer Against Taxpayer Compliance In Pay Tax And Building. The analytical method used in this research is multiple linear regression analysis using SPSS Version 20. The population in this study is a mandatory property tax registered at the district office Bangko Merangin regency, Jambi. The number of compulsory tax on land and buildings by 5117 taxpayers in 2015. The sample in this study were 100 respondents with incidental Sampling methods. The findings in this study indicate that the attitude of the taxpayer, the taxpayer awareness and knowledge of taxation have a significant impact on tax compliance in paying property taxes as well as tax service factors do not significantly influence taxpayer compliance in paying property taxes.