Persepsi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Pada UPT VI Badan Pengelola Pajak dan Retrribusi Daerah Kota Medan

Abstract

In an effort to improve self-reliance and self-development, the central government stipulates one of the revenue for the regions is the Land and Building Tax which is shortened to the United Nations Organization. Land and Building Tax is a direct tax whose collection is directly submitted to the taxpayer and when it is due at the beginning of the following year. The United Nations Organization is an objective tax with the object of taxes in the form of land and or buildings that determine tax payable or not.The formulation of this research problem is whether the perception of Compliance Taxpayers in paying Land and Building Tax Affects Against the Successful Acceptance of Land and Building Tax at UPT VI Medan City Tax and Retribution Management Agency. The population of this study is all taxpayers in UPT VI BPPRD Medan City amounting 93,514 Taxpayers. Where samples taken in this research is random sampling which amounts to 100 respondents. Data were collected using observations and questionnaires. The data were tested by using validity and reliability test. Furthermore, data analysis was tested by using simple regression analysis, t test, and coefficient of determination. The results of this study indicate that the Public Awareness as measured by the perception of Taxpayers, Taxpayer Knowledge and Income Taxpayer Affects Against the Successful Acceptance of Land and Building Tax at UPT VI BPPRD Medan City either partially or simultaneously. Ability of Taxpayer Perception, Taxpayer Knowledge and Taxpayer Income explain the success of Land and Building Tax Acceptance at UPT VI Medan City Tax and Retribution Agency is 41.6% while the rest of 58.6% is explained by other variables not included in this research.