This study aims to analyze the effect of taxpayer attitudes, taxpayer awareness, and sanctions against taxpayers, on taxpayer compliance in paying land and building taxes. The data obtained is in the form of data from the regional office of the tax directorate general. The analysis method used is descriptive quantitative r. The test results show that partially the attitude of taxpayers has no significant effect on taxpayer compliance, taxpayer awareness has a significant effect on taxpayer compliance, tax knowledge has a significant effect on taxpayer compliance, and simultaneously the attitude of taxpayers, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance.
Penelitian ini bertujuan untuk menganalisa pengaruh sikap wajib pajak, kesadaran wajib pajak,dan sanksi terhadap wajib pajak, terhadap kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan. Data yang diperoleh berupa data dari kanwil direktorat jendral pajak. Metode Analisis yang digunakan adalah deskriptif kuantitatif r. Hasil pengujian menunjukkan bahwa secara parsial sikap wajib pajak tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak, kesadaran wajib pajak berpengaruh secara signifikan terhadap kepatuhan wajib pajak, pengetahuan perpajakan berpengaruh secara signifikan terhadap kepatuhan wajib pajak, dan secara simultan sikap wajib pajak, kesadaran wajib pajak, dan sanksi pajak berpengaruh secara signifikan terhadap kepatuhan wajib pajak.
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