Kesadaran Wajib Pajak, Kebijakan Pajak, Persepsi Wajib Pajak, Sanksi Pajak terhadap Kepatuhan Pajak Bumi dan Bangunan di Kelurahan Korowelanganyar

Sinta Herliana; Munifah Munifah

doi:10.55606/jubima.v4i3.4526

Authors

Sinta Herliana Universitas Sains dan Teknologi Komputer
Munifah Munifah Universitas Sains dan Teknologi Komputer

DOI:

https://doi.org/10.55606/jubima.v4i3.4526

Keywords:

Tax Compliance, Tax Policy, Tax Sanctions, Taxpayer Awareness, Taxpayer Perception

Abstract

This study aims to determine and analyze the simultaneous influence of taxpayer awareness, tax policy, taxpayer perception, and tax sanctions on compliance regarding the Land and Building Tax (PBB). A quantitative approach was employed, utilizing descriptive statistics for data analysis. The study population consisted of 93 PBB taxpayers in Korowelanganyar Village. Non-probability sampling, specifically the purposive sampling method, was used. The results indicate that taxpayer awareness has a positive and significant effect on taxpayer compliance; this is evidenced by a calculated t-value of 2.968 (exceeding the t-table value of 1.987) and a significance value of 0.004 (< 0.05). Tax policy also has a positive and significant effect on PBB taxpayer compliance, evidenced by a calculated t-value of 4.374 (exceeding the t-table value of 1.987) and a significance value of 0.000 (< 0.05). Taxpayer perception has a positive and significant effect on PBB taxpayer compliance, with a calculated t-value of 5.289 and a significance value of 0.000 (< 0.05). Tax sanctions have a positive and significant effect on PBB taxpayer compliance, evidenced by a calculated t-value of 4.655 (exceeding the t-table value of 1.987) and a significance value of 0.000 (< 0.05). Collectively, taxpayer awareness, tax policy, taxpayer perception, and tax sanctions have a positive and significant simultaneous effect on PBB taxpayer compliance. This is evidenced by the F-test results, which show a calculated F-value of 25.910-exceeding the F-table value of 2.48-with a significance level of 0.000 < 0.05.

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