PENGARUH PENGETAHUAN WAJIB PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Studi Empiris Pada Desa Karang Tengah Kabupaten TangerangBanten)

AZKIA, KIKI (2020) PENGARUH PENGETAHUAN WAJIB PAJAK DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK PADA PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Studi Empiris Pada Desa Karang Tengah Kabupaten TangerangBanten). S1 thesis, Universitas Negeri Jakarta.

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Abstract

KIKI AZKIA.8105163568. The Influence Of Taxpayer Knowledge and Fiscal Services On Taxpayer Compliance On Land And Building Tax Payments (Empirical Study In Karang Tengah Village Tangerang Regency-Banten). The Concentration Of Accounting Education, Study Program Of Economics Education, Departement Of Economic and Administration, The Faculty Of Economics, State University Of Jakarta, 2020. This study aims to determine whether there is an influence of taxpayer knowledge and tax authorities on taxpayer compliance on Land and Building Tax (PBB) payments in Karang Tengah Village, Tangerang Regency. This study was calculated from April 2020 until June 2020. The population in this study were all UN taxpayers in Karang Tengah Village, Tangerang Regency, totaling 534 taxpayers. The sampling technique uses simple random sampling so that the sample used in this study is 229 taxpayers. Taxpayer compliance data (Y), taxpayer knowledge (X1) and tax authorities (X2) are primary data measured using a Likert Scale. Test requirements analysis is carried out and the results obtained are stated as normal and linear distribution. Based on the research analysis, partially there is a positive and significant influence on the taxpayer knowledge variable and there is a positive and significant effect on the tax service variable on taxpayer compliance. So it can be concluded in this study that the knowledge of taxpayers and tax authorities together positive and significant effect on taxpayer compliance on Land and Building Tax (PBB) payments in Karang Tengah Village, Tangerang Regency with an influence of 88% while the remaining 12% is influenced by other factors not examined by researchers. Keywords : Taxpayer Compliance, Taxpayer Knowledge, and Fiscus Services

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