FAKTOR-FAKTOR YANG MEMPENGARUHI PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI KOTA PADANG

Abstract

The aim of this research is to determine the influence of taxpayer characteristics to the revenues of Land and Building Tax (PBB). Data were taken from 100 respondents. In this research used primary data that obtained from distributing questionnaires to personal taxpayers in 11 districts in Padang. The variable which is the focus of research is the awareness of taxpayers (X1), understanding of the taxpayer on laws and tax laws (X2), the perception of the taxpayer to the implementation of sanctions and fines of Land and Building Tax (X3), and the service tax authorities (X4), as independent variable and the revenues of Land and Building Tax (Y) as the dependent variable. The analysis method and hypothesis testing used multiple linear regression. The results showed that the awareness of taxation, taxpayer understanding of the laws and regulations of taxation, taxpayer perceptions about the implementation of sanctions and Land and Building fines, service tax authorities, affect the revenues of Land and Building Tax.

Keywords: the awareness of the taxpayer, the understanding of taxpayer, the perception of the taxpayer, the service tax authorities, the revenues of Land and Building Tax.