PENGARUH NJOP, PENGETAHUAN, PELAYANAN, KESADARAN DAN PENDAPATAN MASYARAKAT TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KELURAHAN BAADIA KECAMATAN MURHUM KOTA BAUBAU TAHUN 2020

  • Nunung Enggini Universitas Muhammadiyah Buton
  • LM Hasrul Adan Universitas Muhammadiyah Buton
Keywords: NJOP, Knowledge, Service, Awareness, Community Income.

Abstract

This study aims to determine the effect of NJOP on compliance with paying land and building
taxes, the effect of knowledge on compliance with paying land and building taxes, the effect
of services on paying compliance. land and building tax, the effect of awareness on
compliance with paying land and building taxes, the effect of community income on
compliance with paying land and building taxes and NJOP, knowledge, services, awareness
and community income collectively affect compliance with paying land and building taxes in
the Kelurahan Baadia Murhum District, Baubau City in 2020. The research method used is
descriptive quantitative with multiple linear regression analysis tools. The data used is primary data obtained by distributing questionnaires to taxpayers in Baadia Village,
Murhum District, Baubau City, Southeast Sulawesi, amounting to 93 people. The study was
carried out in September-October 2021. The results of the study stated that (1) NJOP affects
land and building taxpayer compliance, (2) knowledge affects land and building taxpayer
compliance, (3) service affects land and building taxpayer compliance building, (4)
awareness affects compliance with land and building taxpayers, (5) income affects
compliance with land and building taxpayers, (6) NJOP, knowledge, services, awareness and
income simultaneously affect land and building taxpayer compliance in Baadia Village,
Murhum District, Baubau City in 2020.

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Published
2021-12-30
Section
Articles