ANALISIS KEPATUHAN WAJIB PAJAK TERHADAP PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA SOLOK

Ilham, Evan Saputra (2022) ANALISIS KEPATUHAN WAJIB PAJAK TERHADAP PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KOTA SOLOK. Diploma thesis, Universitas Andalas.

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Abstract

The purpose of this research is to know the understanding level of Tax payers about the regulations and service tax of Earth & Building Tax in suburbs and cities (PBB P-2) at Solok and to know how would it affects the obedience of Tax payers in Solok. The data used is primary data which is acquired from tax payers in Solok and secondary data acquired from the Asset Management Department of Solok. Sample used is 200 tax payers in Solok and acquired by using Slovin theorem while sampling technique is by using Random Sampling. Data analysis is using simple linear regression with SPSS 23 program. The result of this research shows that tax payers in Solok is categorized to know about the regulations and tax service is categorized to good of PBB P-2 and have positiveand significant influence related to obedience of tax payers in doing their taxes obligation.

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