Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Bangunan (Studi Padang, Sumatera Barat)

Abstract

This study aims to obtain empirical evidence of the influence of the quality of tax services, taxpayer awareness, tax penalties and taxpayer  understanding of the tax compliance in paying taxes on land and buildings, the Padang City West Sumatera,  simultaneously and partially.

The data in used this research were obtained from questionnaires completed by the taxpayer. The population in this study are all taxpayer land and building located in the Padang City West Sumatera. This study used proportional sampling technique sampling method, using the formula Slovin with  The Samples were obtained as many as 399.

The results of this research revealed that simultaneous effect on the tax compliance in paying taxes on land and buildings.  While partially. quality of tax services, taxpayer awareness, and taxpayer  understanding of significant positive impact on the tax compliance in paying taxes on land and buildings, and tax penalties of significant negative impact on the tax compliance in paying taxes on land and buildings.

Keywords         : quality of service tax, taxpayer awareness, tax penalties, taxpayer  understanding and taxpayer compliance.