Pengaruh Pajak Bumi dan Bangunan (PBB) dan Bea Perolehan Hak Atas Tanah dan Bangunan (BPHTB) terhadap Kepatuhan Wajib Pajak Daerah di Gunung Tua Kecamatan Padang Bolak

Abstract

This research is an associative type of research. This research was conducted in 2018. The research population in this study were people who were subject to Land and Building Taxes namely 13.612 tax object, sampling using the purposive sampling method, the number of samples determined that is (13.612/137,12 = 99,27) which rounded up to 100 taxpayer registered at BPKPAD North Padang Lawas district in 2014-2017. The source of data in this study is primary data obtained from respondents through questionnaires and secondary data obtained through documents and evidence from BPKPAD in north Padang lawas district. The data analysis technique used in this study is descriptive statistics, namely hearing and not describing the data collected using validations test, reliability test, normality test, multi collinearity test,heteroscedasticity test, hypothesis test, partial test and simultaneous test. The results of this study indicate that Land and Building Taxes and Fees for Acquisition of Land and Building right both partially and jointly effect on taxpayer compliance.