PENGARUH PEMAHAMAN, KESADARAN, PERSEPSI WAJIB PAJAK TENTANG SANKSI DENDA, DAN KEPATUHAN WAJIB PAJAK TERHADAP KEBERHASILAN PENERIMAAN PAJAK BUMI DAN BANGUNAN

Abstract

The purpose of this research is to know how much the influence of understanding, conciousness, perception of the tax payer about tax fines sanction, and obedience of the tax payer toward acceptance success of the land and building tax. This research consist of two variables. They are independent and dependent variables. Understanding of the tax payer (X1), conciousness of  the tax payer (X2), perception of the tax payer about tax fines sanction (X3), and obedience of the tax payer (X4) as independent variables. Whereas acceptance success of the land and building tax as dependent variable.

This research used the primary data. Researcher spread quisioner to 100 respondents which were registered as tax payer of PBB-P2 at the Padang city . There were ninety four  (94) data from respondents that can be processed. And six data of it cannot be processed because incomplete.

Method of analyse and hypothesis was using the multiple linier regression. The result of this research can be known that understanding, conciousness, perception of the tax payer about tax fines sanction, and obedience of the tax payer had relation toward acceptance success of the land and building tax as much 76%. The coefficient determination (Adjusted R-square) as much 0,559. So, can be deduced that understanding of  the tax payer, conciousness of  the tax payer, perception of the tax payer about tax fines sanction, and obedience of the tax payer had influences toward acceptance success of the land and building tax as much 55,9%.

Keyword: understanding, conciousness, perception, and obedience of the tax payer