ANALISIS FAKTOR-FAKTOR YANG DAPAT MENINGKATKAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PBB- P2) TERHADAP KEPATUHAN WAJIB PAJAK (Studi Kasus Pada Kecamatan Mumbulsari Kabupaten Jember)

Abstract

ABSTRACT

The implementation of Law Number 28 of 2009 has changed the management system of Land and Building Tax, especially in Rural and Urban sector. The facts on the ground show the opposite, tax collection is not an easy task, some of the problems concerning taxation still have to be faced by the local government of Jember District. The problems faced are as follows: the decreasing level of confidence of the Indonesian people towards the apparatus of taxation, the ratio of compliance level the taxpayer in carrying out his obligations of nature to pay taxes is still low. Many factors affect the level of compliance payments Land and Building Tax, among other attitudes taxpayers. The attitude of the taxpayer has a value of t calculated 0.730 <ttabel 1.985 and a significant level of 0.467> 0.05.this means that the attitudes of taxpayers negatively affect taxpayer compliance. The tax service has a tcount of 5,429 <ttabel 1,985 and a significant level of

0,000 <0.05. This means that tax services have a positive effect on taxpayer compliance. Knowledge of taxation has value titung 1,297 <ttabel 1,985 and level signifikan0,198> 0,05. This means that attitudes of taxpayers negatively affect taxpayer compliance.

Keywords: taxpayer behavior, tax service, tax knowledge, tax compliance