Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Bangunan (Studi Empiris Kabupaten Agam)

Abstract

This Study aimed to find out the effects of quality of tax service, the awareness of the taxpayers, the implementation of the tax penalties, and the level of understanding of taxpayers on tax compliance in paying property taxes in Agam Regency. The population used in this study mandatory taxes listening building in the Department of Revenue and Asset Management (DPPKA) Agam Regency in 2014. The sampling method is a convenience sampling method. The data was collected by distributing questionnaire to 200 respondents.

The independent variables in this study are the quality of tax service, the awareness of the taxpayers, the implementation of the tax penalties and the level of understanding of the taxpayer; although, the dependent variable in this study is the taxpayer compliance. The technique of multiple regression analysis was used for analyzing data. The result showed that the quality of tax service and the awareness of the taxpayer affect the of understanding the taxpayer have no effect on tax compliance in paying property taxes in Agam Regency.

 

Keywords: Quality of tax service, awareness of the taxpayer, tax penalties, and the level of understanding of the taxpayers.