Pengaruh Kesadaran Membayar Pajak, Pengetahuan Perpajakan dan Sanksi Pajak terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan (Studi Kasus di Desa Karangjunti, Kecamatan Losari, Kabupaten Brebes)

Abstract

This study aims to determine the effect of tax payment awareness, tax knowledge and tax sanctions on compliance with paying Land and Building Tax in Karangjunti Village, Losari District, Brebes Regency. This study uses a quantitative descriptive approach and the type of research is an empirical study supported by a survey. The method used in this study is a correlational research method, which is a study that aims to determine whether there is an association between two or more variables, as well as how far the correlation exists between the variables studied. The population in this study is all taxpayers in Karangjunti Village totaling 2037 people. The sampling technique with the Slovin formula with an error margin of 10% was obtained by 95 respondents. The data used is primary data in the form of a questionnaire instrument. Data analysis technique with multiple regression analysis. The results of the study showed that the value of t calculation of the variable of tax awareness had a positive and significant effect on tax payment compliance; tax knowledge has a positive and significant effect on tax compliance; tax sanctions have a positive and significant effect on tax payment compliance; and tax payment awareness, tax knowledge and tax sanctions together affect compliance with paying land and building taxes in Karangjunti Village, Losari District, Brebes Regency. The ability of the variable of tax payment awareness, tax knowledge and tax sanctions simultaneously in this study affects tax compliance by 42.10%, while the remaining 57.90% is explained by other variables.