PENGARUH SIKAP, KESADARAN DAN PENGETAHUAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA PADANG

Abstract

The purpose of this study are to examine the influence of the attitudes, awareness and knowledge of taxpayer compliance in paying land and building tax. In this study uses three independent variables, is the attitude of the taxpayer, the taxpayer awareness and knowledge of the taxpayer, and the dependent variable is the taxpayer compliance. This study uses primary data, by distributing questionnaires to the respondents. The object of this study is mandatory taxes and buildings in Padang City, the population in this study is a registered taxpayer of Finance and Asset Management District in Padang City, with samples are registered taxpayers pay property tax in 2014. This study used proportional sampling technique sampling method, using the formula Slovin with the samples were obtained as many as 400. The study uses multiple regression analysis. The result of the analysis of the results of the study hypothesis that there is a significant positive influence the attitude of taxpayer on tax compliance and significant positive influence the taxpayer awareness on tax compliance, and knowledge of the taxpayer does not have a significant effect on tax compliance

Keyword : Attitudes Taxpayers, Taxpayer Awareness,
Knowledge of Taxation, and Tax Compliance