Selfi Afriani Gultom

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK MEMBAYAR PAJAK BUMI DAN BANGUNAN PADA KPP PRATAMA KOTA MEDAN DAN KOTA BINJAI

Introduction

Analisis faktor-faktor yang mempengaruhi kepatuhan wajib pajak membayar pajak bumi dan bangunan pada kpp pratama kota medan dan kota binjai. Studi menganalisis faktor kesadaran, sanksi, dan pengetahuan yang mempengaruhi kepatuhan wajib pajak membayar PBB di Medan & Binjai. Kesadaran & sanksi berpengaruh signifikan.

Abstract

This study is intended to test variables that can influence the taxpayer compliance value to pay Land and Building Tax at the KPP Pratama Kota Medan and Kota Binjai. Medan City as a representative of a big city and Binjai City representing a medium city. Factors that are considered to influence taxpayer compliance are awareness of paying taxes, tax sanctions and science and understanding of tax regulations. This result used 100 samples, data were obtained from the questionaare and estimated using multiple linear regression. The results showed that awareness of paying taxes, and tax sanctions have positive and significant influence on compliance with paying land and building taxes, however knowledge / understanding has positif and not significant influence.

Review

This study endeavors to identify crucial factors influencing taxpayer compliance in paying Land and Building Tax (PBB) in Kota Medan and Kota Binjai. The selection of these two cities, representing a large and a medium city respectively, provides an interesting contextual backdrop for the investigation. The research articulates a clear objective: to test the impact of awareness, tax sanctions, and knowledge/understanding of tax regulations on compliance. This focus is highly relevant for tax authorities and policymakers seeking to enhance tax revenue collection and improve voluntary compliance rates within these specific urban settings in Indonesia. The methodology employed, utilizing a questionnaire to gather data from 100 samples and analyzing them through multiple linear regression, is a standard and appropriate approach for such a study. The chosen independent variables—taxpayer awareness, the perceived severity of tax sanctions, and the level of knowledge/understanding of tax regulations—are well-grounded in existing tax compliance literature. The findings reveal that both awareness of paying taxes and tax sanctions exert a positive and significant influence on compliance, which aligns with common theoretical perspectives and practical experience. However, the discovery that knowledge/understanding, while positive, does not significantly affect compliance is a particularly noteworthy result that warrants further exploration and discussion within the broader context of tax behavior. Overall, the study offers valuable insights for KPP Pratama in Kota Medan and Kota Binjai, suggesting that efforts to bolster taxpayer awareness and ensure the effective implementation of tax sanctions are likely to be more impactful than merely disseminating information on regulations. This has direct implications for the design of future tax compliance campaigns and enforcement strategies. While the study provides a solid foundation, future research could benefit from a larger and potentially more stratified sample to allow for a more robust comparative analysis between the two distinct city types. Additionally, delving deeper into the reasons behind the non-significant impact of knowledge/understanding could uncover other underlying psychological or practical barriers to compliance.

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