FAKTOR-FAKTOR YANG MEMPENGARUHI KETIDAK PATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA WATUMAETA KECAMATAN LORE UTARA KABUPATEN POSO

Abstract

The purpose of this study was to determine the extent to which service, trust, and policy influence public non-compliance with land and building taxes in Watumaeta Village, North Loere District, Poso Regency. This study employed a descriptive quantitative method. Data collection was conducted using a questionnaire. A sample of 41 respondents was selected using a purposive sampling technique. The data used were primary and secondary data. Primary data were obtained based on respondents' responses to questionnaires distributed by the researcher to land and building taxpayers in Watumaeta Village, North Loere District, Poso Regency. Data analysis used multiple linear regression, classical assumption testing, and hypothesis testing, while data processing was performed using SPSS 16.0 for Windows. The study concluded that service, trust, and policy simultaneously influence public non-compliance with land and building taxes. Tax service providers partially had a significant effect on non-compliance with land and building taxes, while trust and policy had no effect.

Keywords: service, trust, policy, non-compliance, land and building taxes.