Pengaruh Motivasi, Sanksi Pajak Dan Kesadaran Wajib Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Bangunan (PBB) di Kota Padang

Abstract

This study aims to determine and imporoved empirically the influence of motivation, tax penalties and taxpayer awareness of the level of tax compliance in paying land tax (PBB) in Padang. In this study has used 111 personal taxpayers were paying the PBB in the Padang city. The study have two classification variables. The first is the dependent variable is the level of tax compliance. Both the second independent variables, this variable consist of motivation, tax punishment and awareness of the taxpayer. The analytical method used for testing the hypothesis is multiple regression analysis and t-test statistics. In accordance with the results of the testing that has been done can be concluded that the motivation and tax penalties individually significant effect on the level of tax compliance in  PBB paying  in Padang city, while awareness of the taxpayer does not have a significant effect on tax compliance to PBB paying in Padang.

Keywords : Motivation, Tax Pinalty, Taxpayer Awareness & Tax Compliance