Pengaruh Kesadaran Wajib Pajak, Sanksi Pajak, dan Kualitas Pelayanan Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan (Studi Empiris pada Wajib Pajak Kabupaten Temanggung)

Abstract

This research aims to determine: 1) The effect of tax awareness on tax compliance in paying taxes of land and buildings in Temanggung, 2) The effect of sanctions on tax compliance in paying taxes of land and buildings in Pasaman, 3) The effect of service quality on compliance taxpayers in paying tax of land and building in Pasaman. This research is the causative research is research relationship that is cause and effect with two or more variables in (Sugiyono, 2004). The population in this research is the entire taxpayer is land and building in Temanggung. While the sample in this research by using the formula Slovin as many as 100 people. This type of data is the primary data (ie questionnaire) and secondary data. Multiple linear regression analysis was used to analyze research data. The results showed: 1) Awareness tax taxation significant positive effect on tax compliance, 2) Sanctions tax significant positive effect on tax compliance,, 3) Quality of service tax has a significant positive effect on tax compliance