ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAKUKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (Studi kasus pada wajib pajak PBB P2 Kecamatan Pesantren Kota Kediri)
Abstract
This research aims to understand the influence of SPPT, knowledge of taxation, tax
service and tax payers awareness on tax payers obedient in paying riil property tax. Data
obtained in the form of a questionnaire distributed primary data in the Pesantren Subdistrict,
Kediri. Statistical method used multiple regression analysis. The result showed that the
factors of SPPT, sanction, tax service and compass time has positive and significant influence
both partially and simultaneously.
Keywords : obedient of tax payers, SPPT, knowledge of taxation, tax service and tax payers
awareness.
service and tax payers awareness on tax payers obedient in paying riil property tax. Data
obtained in the form of a questionnaire distributed primary data in the Pesantren Subdistrict,
Kediri. Statistical method used multiple regression analysis. The result showed that the
factors of SPPT, sanction, tax service and compass time has positive and significant influence
both partially and simultaneously.
Keywords : obedient of tax payers, SPPT, knowledge of taxation, tax service and tax payers
awareness.
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