The Effect of Taxpayer Awareness and Tax Sanctions on Compliance in Paying Land and Building Taxes

摘要

This study aims to obtain empirical evidence about the effect of taxpayer awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Bukit Kecil sub-district of Palembang. The population in this study is the land and building tax (PBB) that have been registered in Bukit Kecil District in 2017 as many as 8,596 people. Meanwhile, the sample in this study were 99 respondents. Data collection methods used in this study are by distributing questionnaires to respondents and using a likert scale. The data in this study were processed using Statistical Product and Service Solutions (SPSS) version 22 and using quantitative analysis. The results of this study indicate that taxpayer awareness and tax sanctions have a positive and significant effect on tax compliance in paying land and building taxes in Bukit Kecil sub-district of Palembang.