FAKTOR-FAKTOR YANG MEMENGARUHI KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN  DI DESA PATEMON KECAMATAN PAKUSARI KABUPATEN JEMBER

Monica Erliyana Kusuma; muh Firdaus; Nurshadrina Kartika Sari

doi:10.31967/riemba.v2i2.1158

Monica Erliyana Kusuma Institut Teknologi dan Sains Mandala
muh Firdaus Institut Teknologi dan Sains Mandala
Nurshadrina Kartika Sari Institut Teknologi dan Sains Mandala

DOI: https://doi.org/10.31967/riemba.v2i2.1158

Keywords: Tax Compliance, Tax Understanding, Tax Socialization, Land and Buildings, Land and Building Tax.

Abstract

This study aims to analyze the influence of tax knowledge, tax awareness, tax penalties, income
level, and tax socialization on the compliance of land and building taxpayers. The population in
this study consists of taxpayers in Patemon Village who have rights and obligations over land
and buildings. The sampling technique used in this study is purposive sampling, resulting in a
sample of 60 respondents. The data analysis method employed is multiple linear regression
analysis using SPSS Statistics 25. The results of the study indicate that partially, the variables of
tax knowledge and tax socialization have an effect on the compliance of land and building
taxpayers. Meanwhile, the variables of tax awareness, tax penalties, and income level do not
have an effect on the compliance of land and building taxpayers. Simultaneously, tax knowledge,
tax awareness, tax penalties, income level, and tax socialization influence the compliance of land
and building taxpayers.