PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KAB. BANDUNG

Abstract

This study aims to analyze the influence of taxpayer awareness and tax knowledge on taxpayers' compliance in paying the Rural and Urban Land and Building Tax (PBB-P2) in Bandung Regency. The background of this research is based on the condition of PBB-P2 revenues that fluctuate and have not fully reached the target, one of which is due to the low level of taxpayer compliance. The research uses a quantitative approach with descriptive and verifiable methods. The research sample consisted of PBB-P2 taxpayers who were selected through purposive sampling techniques. The data was collected using a Likert scale questionnaire and analyzed by multiple linear regression using the help of statistical software. The results of the study show that taxpayer awareness and tax knowledge have a significant effect on taxpayer compliance, both partially and simultaneously. These findings indicate that increasing tax awareness and knowledge is an important strategy to encourage taxpayer compliance in paying PBB-P2, so as to optimize regional revenue.