Pengaruh Kesadaran Wajib Pajak dan Kualitas Pelayanan Perpajakan Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB) di Kecamatan Stabat Kabupaten Langkat

Abstract

This study aims to analyze the effect of awareness of taxpayers, and the quality of taxation services, on taxpayer compliance in paying land and building taxes. Sources of data obtained in the form of primary data questionnaires distributed at the Regional Revenue Agency Stabat District of Langkat Regency. The statistical method used is multiple regression analysis and hypothesis using the t test and f test. The type of research used is associative. The sample in this study were 100 taxpayers. The type of data used is quantitative. The results showed that awareness of taxpayers and the quality of taxation services affect taxpayer compliance. This is evidenced by the results of the t test in which the taxpayer awareness variable has a positive and significant effect of sig value 0,000 > 0.05 and tcount value 4.664 > ttable 1.984, tax service quality variable has a positive and significant effect and sig value 0.0001 < 0.05 and the t value is 4.957 > ttable 1.984. Simultaneously awareness of taxpayers and the quality of taxation services have a positive and significant effect on taxpayer compliance at a value of Fcount 33.060 > Ftable 3.09 with a significance level of 0.000 < 0.05. The adjusted R value obtained is 0,405 which means that the magnitude of the influence of the awareness of taxpayers, and the quality of taxation services, on taxpayer compliance is 40,5%.