The Effect of Tax Services, Fines and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Tax (Empirical Study in Sembayat Village, East Seluma District)
DOI:
https://doi.org/10.30595/pssh.v26i.1801Keywords:
Taxpayer Compliance, Taxpayer Awareness, Tax Service, Fine SanctionsAbstract
This study aims to examine the influence of tax authorities services, fines, and taxpayer awareness on taxpayer compliance in paying land and building taxes in Sembayat Village, East Seluma District. This study is a quantitative study with primary data collected through offline questionnaires distributed to 441 taxpayers in Sembayat Village who also served as research samples, because the entire population was sampled using saturated sampling techniques, and the data obtained were processed using the Statistical Product and Service Solutions (SPSS) version 26 application. The results of this study indicate that tax services have a positive effect onTaxpayer compliance in paying land and building tax is indicated by a t-count value of 22,993 and a significance value of 0.000 < 0.05,fines have a positive effect onTaxpayer compliance in paying land and building tax is indicated by a t-count value of 18,252 and a significance value of 0.000 < 0.05,taxpayer awareness has a positive effect onTaxpayer compliance in paying land and building tax is indicated by a t-count value of 10.165 and a significance value of 0.000 < 0.05.
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