PENGARUH TARIF PAJAK, KUALITAS PELAYANAN PAJAK DAN INOVASI PELAYANAN PAJAK TERHADAPKEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN MASYARAKAT DESA KETANGGUNGAN KECAMATAN KETANGGUNGAN KABUPATEN BREBES

Abstract

Increasing taxpayer compliance is carried out one way by increasing tax rates and service quality and service innovation in responsibility villages, one of which is land and building tax. , in this study using quantitative research and using primary data in the form of distributing questionnaires or questionnaires the population of this research is all land and building tax payers in the village of liability as many as 3,545 taxpayers with sampling techniques using probability sampling techniques using simple random sampling techniques so that obtained 100 respondents with an error rate of 10% while for this research model using a multiple linear regression model with the help of IBM SPSS 29. For the results of this study it can be concluded that tax rates have a significant positive effect on taxpayer compliance, and seen from research service quality has a positive effect significantly to taxpayer compliance, seen from service innovation research has a significant positive effect on taxpayer compliance. while for the study of tax rates, service quality and service innovation simultaneously have a significant positive effect on taxpayer compliance.