Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan serta Pelayanan Pajak Terhadap Kemauan dan Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan

Abstract

This study aims to analyze the influence of taxpayer awareness, knowledge of taxation, and tax services, on willingness and taxpayer compliance in paying land and building tax in Gunungkidul Regency. Data obtained in the form of questionnaire distributed primary data in District of Wonosari, District of Playen, District of Karangmojo, and District of Semin. A method of the determination of sample to collect data of 100 respondents by applying of purposive sampling. The statistical tool for testing the hypothesis was Path Analysis with SmartPLS 3 software. The result showed that the taxpayer awarness, knowledge of taxation and tax services had significant influence on the willingness to pay tax. Taxpayer awareness, knowledge of taxation and tax services had significant influence on the taxpayer compliance in paying land and building tax. Willingness to pay tax significant influence on taxpayer compliance in paying land and building tax.