Factors Affecting Taxpayer Compliance in Paying Pajak Bumi dan Bangunan (PBB P2) in Kutai Kartanegara

Abstract

. This study purpose to determine the effect of tax knowledge, awareness of taxpayers, the level of trust in the government, and tax sanctions on compliance with PBB P2 taxpayers in Kota Bangun Sub-district of Kutai Kartanegara District. The population in this study is the PBB P2 taxpayer in Kota Bangun Sub-district of Kutai Kartanegara District. The sampling technique uses accidental sampling, the number of samples is 100 respondents. The data collection method used was a questionnaire. The study used an analytical tool in the form of an instrument test, a classic assumption test, multiple linear regression analysis. The results showed that tax knowledge and the level of trust in the government had a positive and significant effect on compliance with PBB P2 taxpayers, while awareness of taxpayers and tax sanctions had a positive and not significant effect on compliance with taxpayers.