PENGARUH KESADARAN WAJIB PAJAK, TINGKAT PENDAPATAN, KUALITAS PELAYANAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

Raimundus Ratu, Sabulon Sayang, Hermanus Reo
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Abstract

This study aims to determine the effect of taxpayer awareness, income level, service quality and tax knowledge on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency. This research is a type of causality research. The sampling technique uses purposive sampling totaling 100 respondents. The data analysis techniques used are Descriptive Analysis, Data Quality Test, Classical Assumption Test, Multiple Regression Analysis, and Hypothesis Test. The results of this study show that: (1) Taxpayer Awareness affects Taxpayer Compliance in paying Land and Building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the taxpayer awareness variable coefficient of 0.395 with a calculation of >ttable (3.930 >1.98525) and a significant level of 0.000<0.05. (2) The level of income has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the variable coefficient of income  level of 0.294 with a calculation of >ttable (2.454 >1.98525) and a significant level of 0.016 < 0.05 . (3) Service Quality has a significant effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the Service Quality variable coefficient of 0.305 with t>tabel(2.418>1.98525) and a significant level of 0.018<0.05. (4) Taxation knowledge has no effect on taxpayer compliance in paying land and building tax in Kawalelo Village, Demon Pagong District, East Flores Regency, this is evidenced by the test results which show the value of the tax knowledge variable coefficient of  0.025 with t 0.05. Based on the results of the determinant coefficient test (R2) shows that the percentage of contribution of the influence of independent variables (Taxpayer Awareness, Income Level, Service Quality and Tax Knowledge) on the dependent variable (Taxpayer Compliance in paying Land and Building tax) is 52.4% and the remaining 47.6% is influenced by variables outside the model that are not explained.
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纳税人意识、收入水平、服务质量和税收知识对纳税人缴纳土地和建筑税遵从度的影响
本研究旨在确定纳税人意识、收入水平、服务质量和税收知识对东弗洛雷斯省 Demon Pagong 区 Kawalelo 村纳税人遵从缴纳土地和建筑税的影响。本研究属于因果关系研究。抽样技术采用目的性抽样,共有 100 名受访者。使用的数据分析技术包括描述性分析、数据质量测试、经典假设检验、多元回归分析和假设检验。研究结果表明(1)纳税人意识影响东弗洛雷斯省 Demon Pagong 区 Kawalelo 村纳税人缴纳土地税和建筑税的合规性,检验结果表明纳税人意识变量系数为 0.395,计算结果>ttable(3.930 >1.98525),显著水平为 0.000ttable(2.454 >1.98525),显著水平为 0.000ttable(2.454 >1.98525)。(3) 服务质量对东弗洛雷斯省 Demon Pagong 区 Kawalelo 村纳税人缴纳土地税和建筑税的遵从度有显著影响,检验结果表明服务质量变量系数值为 0.305,t>tabel(2.418>1.98525),显著水平为 0.018<0.05。(4)税收知识对东弗洛雷斯省 Demon Pagong 区 Kawalelo 村纳税人缴纳土地税和建筑税的遵从度没有影响,检验结果表明税收知识变量系数为 0.025,t 值为 0.05。根据决定系数检验(R2)结果显示,自变量(纳税人意识、收入水平、服务质量和税收知识)对因变量(纳税人缴纳土地税和建筑税的合规性)的影响贡献率为 52.4%,其余 47.6%受模型外未解释变量的影响。
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