| dc.description.abstract |
This study aims to determine the effect of taxpayer awareness, tax sanctions and
service quality on the compliance of land and building taxpayers in Pasarbatang
Village, Brebes District, Brebes Regency. This research uses a quantitative
descriptive approach and the type of research is a case study supported by a survey.
The method used in this study is the correlational research method, which is
research that aims to determine whether there is an association between two or
more variables, and how far the correlation exists between the variables studied.
The population in this study is all taxpayers in Pasarbatang Village, Brebes
District, Brebes Regency totaling 8225 people. The sampling technique in this study
used the Slovin formula with a margin of error of 10% of 99 respondents. The data
used is primary data in the form of questionnaire instruments. Data analysis
techniques with multiple regression analysis. The results of the study obtained a
value t calculate the variable of taxpayer awareness of 2.187 > t table 1.98525,
which means that taxpayer awareness has a significant and positive effect on
taxpayer compliance; The value of t calculate the variable of tax sanctions of 5.047
> t table 1.98525, which means that tax sanctions have a significant and positive
effect on taxpayer compliance: the value of t calculate the variable of service
quality of 2.124 > t table 1.98525, which means the quality of service has a
significant and positive effect on taxpayer compliance; and the calculated F value
of 25,214 > F table 1.47 which means taxpayer awareness, tax sanctions and
service quality together affect the compliance of land and building taxpayers in
Pasarbatang Village, Brebes District, Brebes Regency. The variable ability of
taxpayer awareness, tax sanctions and service quality in this study affects taxpayer
compliance by 42.60%, while the remaining 57.30% is explained by other
variables. |
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