ANALISIS FAKTOR - FAKTOR YANG MEMPENGARUHI TINGKAT KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN DI KECAMATAN KARANGLEWAS KABUPATEN BANYUMAS

Abstract

This research entitled "Analysis ofFactors Affecting Compliance Level ofLand and Building Taxpayer in Karanglewas Banyumas Regency". This study aims to determine whether the factors of taxation knowledge, delivery of SPPT, and tax sanctions have a significant effect on taxpayer compliance and to know the variables that have the greatest influence on taxpayer compliance level. This study uses primary data in the form of answers from respondents. Population in this research is taxpayer of Earth and Building in Karanglewas Sub-district of Banyumas Regency, taking sample by using proportional random sampling. Data analysis in this study using multiple linear regression analysis tools using SPPS 16 software. The result of research indicate that tax knowledge factor and SPPT delivery have a significant positive effect to taxpayer compliance of Land and Building, while taxation sanction variable has significant negative effect and variable which has the biggest influence is tax knowledge factor. Keywords: Taxpayer compliance, taxation knowledge and tax sanctions.