Analisis Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Kota Pekanbaru

Abstract

This study aims to analyze the factors that influence taxpayer compliance in paying Pekanbaru City Land and Building Tax. Factors that influence taxpayer compliance are income level, taxpayer awareness, service quality and tax sanctions. The population in this study are taxpayers registered with the Regional Revenue Agency (BAPENDA) of Pekanbaru City. The number of samples used in this research was 100 respondents, calculated based on the Slovin formula. The sampling technique in this research was accidental sampling. The data collection technique uses a questionnaire. In this research, the hypothesis was tested using multiple regression analysis. The results of this study indicate that the level of income and taxpayer awareness influence taxpayer compliance in paying land and building taxes. Meanwhile, service quality an tax sanctions do not affect taxpayer compliance in paying land and building taxes