PENGARUH PENGETAHUAN PERPAJAKAN DAN KETEGASAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB-P2 DI KECAMATAN BUAY PEMATANG RIBU RANAU TENGAH

Dosen Prodi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Baturaja
Prodi Akuntansi Universitas Baturaja

Keywords: Knowledge of Taxation, Tax Sanctions, Taxpayer Compliance

Abstract

The purpose of this study is to determine the effect knowledge of taxation and firmness of tax sanctions on taxpayer compliance in paying PBB-P2 in BPR District Central Ranau. Analysis used in this quantitative study where the 5062 of total population with 98 people chosen as samples through random sampling technique are validity test, reliability test, cassic assumption test, multiple linear regression analysis, hypothesis testing and determination coefficient test. The research shows that knowledge of taxation and firmness of sanctions give a partial significant effect on compliance taxpayers in paying PBB-P2 in BPR District Central Ranau. Furthermore, the study also found the influence of tax knowledge and the strictness of tax sanctions against taxpayer complience in paying PBB-P2 in BPR District Central Ranau. The influence of tax knowledge and sanctions firmness tax on taxpayer compliance give as much as 27,8%, contribution while the rest 72,2% is influenced by other variables which are not observed in this study such as condition of tax administration system, quality of tax service, high and low determined tax rates, willingness and awareness af taxpayers, and obligatory behavior taxes .