Pengaruh Tingkat Pemahaman Wajib Pajak, SPPT dan Kesadaran Membayar Pajak Terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan

Abstract

This study aimed to prove the effect of the level of  understanding of taxpayers, SPPT, and the awareness of taxpayers on tax compliance in paying property taxes in Padang city. The cause of this problem was tax revenue land and building rural and urban areas is still small . The population of this study were the taxpayers who is listed in the Department of Finance Revenue and Asset refineries (DPPKA) Padang. The sample of this study were the taxpayers who is listed on 2014. Sampling method in this study used convenience sampling. The information seeking process data is done by spreading questionnaires to 130 respondents.

The dependent variable in this study is taxpayer compliance, while the independent variable in this study is the level of understanding of taxpayers, SPPT, and the awareness of the taxpayers. The technique of multiple regression analysis was used for analyzing data. The result of this study showed that the level of understanding of taxpayers gave a significant impact on taxpayers compliance, while sppt and the awareness of taxpayers did not give a significant impact on taxpayers compliance in the payment of property taxes rural and urban areas in Padang city.

Keywords: The level of understanding of the taxpayer, SPPT, awareness of the   taxpayer, and tax compliance