The Effect Of Tax Socialization, Taxpayer Awareness, And Tax Sanctions On Taxpayer Compliance In Paying Land And Building Taxes In Nanjungan Village, Pino Raya District South Bengkulu Regency

This research is entitled The Effect of Tax Socialization, Taxpayer Awareness and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in Nanjungan Village, Pino Raya District, South Bengkulu Regency. The background of the problem in this study is the low level of knowledge and compliance of taxpayers in paying land and building taxes (PBB). The purpose of this study is to test whether there is an effect of tax socialization, taxpayer awareness, and tax sanctions on taxpayer compliance in paying land and building taxes in Nanjungan Village, Pino Raya District, South Bengkulu Regency. This type of research uses a quantitative descriptive analysis method, while the sample selection uses the solvin method. The data used were primary data obtained from the results of the distribution of questionnaires with a population of 933 and a sample of 91. Secondary data is obtained from direct observation of taxpayers in Nanjungan Village, such as the number of existing taxpayers. The results of the study show that partially tax socialization and taxpayer awareness have a significant effect on taxpayer compliance, while tax sanctions do not have a significant effect on taxpayer compliance. Then simultaneously tax socialization, taxpayer awareness, and tax sanctions have a significant effect on taxpayer compliance. From the results of the study, it can be concluded that tax socialization and taxpayer awareness have a positive effect on taxpayer compliance, so if tax socialization and taxpayer awareness decrease, taxpayer compliance also decreases.