PENGARUH PENGETAHUAN PERPAJAKAN, KUALITAS PELAYANAN PEMERINTAH DAERAH DAN KESADARAN OLEH WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Studi Empiris pada Kabupaten Belitung Timur)
Abstract
This research aims to analyze the effects of the knowledge of taxation, the
quality of local government service and tax awareness by Tax Payers to the
compliance of Tax Payers in property tax payments (Empirical Studies on East
Belitung Regency). The object in this research is the Department of Revenue,
Areas Asset and Financial Management (DPPKAD) of East Belitung district and
the subject of this study are the personal Tax Payers who are paying Property
Tax. This research has 88 respondents as a sample with uptake in convenience
sampling. Analysis tool used is SPSS 20.0.
Based on the analysis that has been performed, the results shows that
knowledge of taxation effect negatively to Taxpayer compliance in paying
Property Tax, the quality of local government service and tax awareness of Tax
payers effect positively towards Taxpayers compliance in paying in Property Tax.