Pengaruh Sikap, Pelayanan, Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan

Sari

Income taxes are one state revenues significantly affect development in Indonesia.
Taxes are one source of financing development in order to improve society. There are
different types of taxes to the community however, from some of which tax on land and
building is a type of tax and strategic potential as a source of state revenue in order to finance
the implementation of government and development. This study aims to determine the effect
of attitudes, Services, Awareness and Knowledge of Taxation Taxpayer Against Taxpayer
Compliance In Pay Tax And Building. The analytical method used in this research is multiple
linear regression analysis using SPSS Version 20. The population in this study is a mandatory
property tax registered at the district office Bangko Merangin regency, Jambi. The number of
compulsory tax on land and buildings by 5117 taxpayers in 2015. The sample in this study
were 100 respondents with incidental Sampling methods. The findings in this study indicate
that the attitude of the taxpayer, the taxpayer awareness and knowledge of taxation have a
significant impact on tax compliance in paying property taxes as well as tax service factors do
not significantly influence taxpayer compliance in paying property taxes.