Pengaruh Pengetahuan Perpajakan, Sanksi Pajak, Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Sonder Kabupaten Minahasa

Abstract

Tax has a very important role for development in Indonesia because tax is the biggest source of state revenue. Compliance with paying taxes is very important to increase the country's income and welfare. The purpose of this study was to determine the effect of tax knowledge, tax sanctions, and taxpayer awareness of tax compliance in paying land and building taxes. The research method is quantitative. The sample selection uses the accidental sampling method by distributing questionnaires to 100 land and building taxpayers in Sonder District, Minahasa Regency. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that tax knowledge, tax sanctions and awareness of taxpayers had a positive and significant effect on compliance with paying land and building taxes in Sonder District, Minahasa Regency.

Analysis of Factors That Influence Taxpayer Compliance With Risk Preferences as a Moderating Variable

“…Faktor kesadaran wajib pajak merupakan satu kondisi di mana wajib pajak mengetahui, memahami dan membayar pajak dengan benar dan sukarela tanpa merasa terbebani atas jumlah tagihan pajak. Hasil dari penelitian Ma'ruf dan Supatminingsih (2020); Mumu at al., (2020) Nugraheni dan Srimindarti (2022); menyatakan bahwa kesadaran berpengaruh positif terhadap kepatuhan wajib pajak. Namun pada penelitian Pravasanti (2020); Zagita dan Marlinah (2022); Krisdayanti at al., (2022) menunjukkan bahwa variabel kesadaran WP tidak berpengaruh secara signifikan terhadap kepatuhan WP untuk membayar PBB.…”

“…Dengan adanya sanksi ini diharapkan wajib pajak tidak lagi menunggak dalam membayar pajak, karena apabila wajib pajak lalai dalam kewajibannya untuk membayar pajak maka akan dikenakan sanksi sesuai dengan undang-undang yang berlaku. Wajib pajak yang paham terhadap peraturan atau sanksi pajak tidak akan melakukan pelanggaran dalam membayar pajak (Mumu, Sondakh, & Suwedja, 2020). Hasil penelitian dari Megadresti dan Ceacilia (2022) sanksi perpajakan berpengaruh positif terhadap kepatuhan wajib pajak orang pribadi KPP Pratama Semarang Selatan.…”

“…Hasil pengujian hipotesis ketiga dalam penelitian ini yang menyatakan bahwa sanksi pajak berpengaruh positif terhadap kepatuhan wajib pajak diterima. Hasil penelitian ini mendukung penelitian yang dilakukan oleh Ma'ruf & Supatminingsih (2020), Mumu at al., (2020), Pravasanti (2020), Wulandari (2020), dan Zagita & Marlinah (2022) yang menyatakan bahwa sanksi pajak berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak karena, dengan menerapkan sanksi yang baik dan ketat maka akan meningkatkan kepatuhan wajib pajak dalam membayar pajak.…”

Effect of Taxpayer Awareness, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Land and Building Tax

“…According to Mardiasmo (2016) tax knowledge is the ability of taxpayers to know taxation both about the tax rate they will pay under the law and tax benefits that will be useful for their lives. Tax knowledge is everything that is known, cleverness and everything that is known with regard to everything that concerns taxation (Ablessy, et al, 2020). So, it can be concluded that tax knowledge is the expertise or ability of the taxpayer in knowing the benefits, uses, and tax rates based on the law that are useful for the life of the taxpayer.…”

Can Tax Knowledge, Tax Awareness and Socialization Increase Taxpayer Compliance?

“…On the other hand, if a taxpayer just knows, does not understand and does not follow tax laws, it means that he still has a low level of understanding (Suriambawa & Setiawan, 2018). Research findings (Siamena, Sabijono, & Warongan, 2017;Nurkhin, Novanty, Muhsin, & Sumiadji, 2018;Sari & Wirakusuma, 2018;Prakoso, Wicaksono, Iswono, Puspita, Bidhari, & Kusumaningrum, 2019;Mumu, Sondakh, & Suwetja, 2020) indicate that perception of taxpayers has a huge impact on compliance with taxpayers. If taxpayers feel that the tax role is important to growth, the value of paying taxes will be understood.…”