The Influence of Individual Characteristics and Information Technology on Taxpayer Awareness, Willingness, Ability to Pay and Taxpayer Compliance in Paying Land and Building Taxes

Abstract

This study aims to analyze the effect of individual characteristics of taxpayers on taxpayer awareness and willingness of taxpayers to pay land and building taxes and to analyze the effect of information technology on the ability to pay taxpayers and taxpayer compliance. The approach used in this research is a quantitative approach. The population in six districts, namely Gunung Anyar, Sukolilo, Tambaksari, Mulyorejo, Rungkut, Tenggilis Mejoyo. West Surabaya region 12 melputi sub-districts; Benowo, Pakal, Asem Rowo, Sukomanunggal, Tandes, Sambikerep, Lakarsantri, Wiyung, Karang Pilang, Wiyung, Karang Pilang, Dukuh Pakis in this study amounted to 145 samples. The results showed that individual characteristics affect the awareness of taxpayers on land and building tax objects in the Central Business District (CBD) development area of ​​Surabaya city. The results of this study indicate a significant effect of individual characteristics on the willingness to pay taxpayers. It is very important for the Surabaya city government to improve the characteristics of individual taxpayers by improving public perceptions of PBB (Land and Building Tax), namely overcoming perceptions and communication errors that still arise in the minds of the public about PBB to increase awareness. The results showed that there was a significant effect of Information Technology on the ability to pay taxpayers. The results of this study indicate that the influence of Information Technology on taxpayer compliance. The better the Information Technology, the higher the willingness to pay for taxes