Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, Kualitas Pelayanan Petugas Pajak,dan Nasionalisme terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (Studi Empiris pada Wajib Pajak Kecamatan Patean)

Abstract

This research aims to determine: the effect of tax awareness, sanctions, service quality and nationalism on tax compliance. The population in this research is the entire taxpayer is land and building in Patean, Kendal. While the sample in this research by using the random as many as 128 people. Multiple linear regression analysis was used to analyze research data. The results showed: tax awareness did not affect tax compliance; sanctions has a significant positive effect on tax compliance; quality of service has a significant positive effect on tax compliance; nationalism did not has a significant positive effect on tax compliance.