PENGARUH PENGETAHUAN, SANKSI, DAN KESADARAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA SARUMANA KABUPATEN SIGI

Abstract

This research was conducted in Sarumana Village and this research aims 1) To determine the description of knowledge, sanctions, awareness, and taxpayer compliance in paying land and building taxes in Sarumana Village, Sigi Regency; 2) To determine and analyze knowledge, sanctions and awareness together have a simultaneous and significant effect on taxpayer compliance in paying land and building taxes in Sarumana Village, Sigi Regency; 3) To determine and analyze knowledge has a partial and significant effect on taxpayer compliance in paying land and building taxes in Sarumana Village, Sigi Regency; 4) To determine and analyze awareness has a partial and significant effect on taxpayer compliance in paying land and building taxes in Sarumana Village, Sigi Regency. This type of research is descriptive quantitative research. Data collection techniques in this study are by means of observation, questionnaires, and documentation. Data analysis techniques in this study are descriptive statistics, multiple linear regression, and hypothesis testing. The results of this study are tax knowledge, tax sanctions, and taxpayer awareness simultaneously affect taxpayer compliance in Sarumana Village.