Studi Empiris Kepatuhan Pajak dalam Pembayaran Pajak Bumi dan Bangunan Pedesaan dan Perkotaan Kabupaten Sukoharjo

Abstract

This study aims to examine compliance of taxpayers in tax payments rural and urban buildings in Sukoharjo. This study focuses only on the taxpayer, that are seen from the side of taxpayers. The population in this study is the taxpayer rural and urban buildings in Sukoharjo. Samples taken in this study are 80 taxpayers. The sampling technique uses purposive sampling. Data are analyzed using regression. Program data processing uses SPSS version 16. The results of this study are only taxpayer attitudes towards regional development priorities which have a significant effect on compliance. The attitude of the taxpayer to penalties, a taxpayer attitudes towards services local government officials, and the attitude of taxpayers against tax evasion has no effect on compliance.