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.