ABSTRAK
Penelitian ini bertujuan menganalisis pengaruh pelayanan pajak bumi dan bangunan, sanksi perpajakan, NJOP, pengetahuan pajak bumi dan bangunan, kesadaran wajib pajakterhadap kepatuhan wajib pajak dengan pendapatan masyarakat sebagai variabel moderating. Jenis penelitian adalah penelitian survei, yang menggunakan data primer dengan kuesioner. Populasi penelitian sejumlah 115.678 dan yang diolah sebanyak 105. Pengujian hipotesis dengan regresi linear berganda dengan program Statistical Package for Social Science (SPSS).Hasil penelitian menunjukkan secara serempakpelayanan pajak bumi dan bangunan, sanksi perpajakan, NJOP, pengetahuan pajak bumi dan bangunan, dan kesadaran wajib pajakberpengaruh signifikan terhadap kepatuhan wajib pajak.Secara parsial, pelayanan pajak bumi dan bangunan, sanksi perpajakan, pengetahuan pajak bumi dan bangunan, dan kesadaran wajib pajak berpengaruh positif signifikan terhadap kepatuhan wajib pajak. NJOP berpengaruh positif tidak signifikan terhadap kepatuhan wajib pajak. Pendapatan masyarakat tidak mampu memoderasi hubungan pelayanan pajak bumi dan bangunan, sanksi perpajakan, NJOP, pengetahuan pajak bumi dan bangunan, serta kesadaran wajib pajak dengankepatuhan wajib pajak.
Kata Kunci: Kepatuhan wajib pajak, pelayanan pajak bumi dan bangunan, sanksi perpajakan, NJOP, pengetahuan pajak bumi dan bangunan, kesadaran wajib pajak, dan pendapatan masyarakat.
ABSTRACT
The objective of the research was to analyze the influence of land and building tax service, tax sanction, NJOP, knowledge of land and building tax, and taxpayers’ awareness, with people’s income as moderating variable on taxpayers’ compliance. The research was a survey, using primary data with questionnaires. The population was 115,678, and 105 of them were used as the samples. The hypothesis was tested by using multiple linear regression analysis with an SPSS software program. The result of the research showed that, simultaneously, land and building tax service, tax sanction, NJOP, knowledge of land and building tax, and taxpayers’ awareness had significant influence on taxpayers’ compliance. Partially, land and building tax service, tax sanction, knowledge of land and building tax, and taxpayers’ awareness had positive and significant influence on taxpayers’ compliance. NJOP had positive but insignificant influence on taxpayers’ compliance. People’s income could not moderate the correlation of land and building tax service, tax sanction, NJOP, knowledge of land and building tax, and taxpayers’ awareness with taxpayers’ compliance.
Keywords: Taxpayers’ Compliance, Land and Building Tax Service, Tax Sanction, NJOP, Knowledge of Land and Building Tax, Taxpayers’ Awareness, People’s Income
