Pengaruh Digital Payment Dan Cooperative Compliance Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Kecamatan Medan Amplas.

This study aims to analyze the influence of digital payment and cooperative compliance on compliance with Land and Building Tax (PBB) payment in Medan Amplas District. Digital Payment as a technological innovation in the tax payment system is expected to increase convenience and efficiency. While Cooperative Compliance reflects a collaborative approach between tax authorities and taxpayers to create voluntary compliance. This study uses a quantitative method with a survey approach of UN taxpayers in the region with a sample of 100 taxpayers. The results of the study show that digital payment and cooperative compliance have a positive and significant effect on the level of compliance with PBB payments. These findings show the importance of the application of payment technology and cooperative communication approach strategies in improving regional tax compliance.