Pengaruh Pemahaman, Sanksi Perpajakan, Tingkat Kepercayaan pada Pemerintah dan Hukum terhadap Kepatuhan dalam Membayar Wajib Pajak (Studi Wajib Pajak pada Masyarakat di Kalurahan Pajang Kecamatan Laweyan Surakarta)

Abstract

This study aims to: 1) examine the effect of understanding on taxpayer compliance in UN pay, 2) to examine the effect of sanction on taxpayer compliance in paying PBB, and 3) to examine the effect of trust on taxpayer compliance in paying PBB. This type of research is quantitative. Population in this research is entire society in kaluraham Pajang District Laweyan Kotamadya Surakarta in society which taxpayer of PBB with sample amount 100 person. Methods of data collection in this study using questionnaires. Data analysis using multiple regression. The results of this study conclude: 1) the understanding of taxation affect the compliance in paying taxes PBB, the understanding of tax regulations can encourage taxpayers awareness to meet tax obligations. 2) tax sanctions affect the compliance in paying taxes PBB, this explains the effect occurs because in general taxpayers feel that the fines imposed are considered reasonable, so the taxpayer's desire to pay taxes on time. 3) the degree of confidence in government and the law does not affect the compliance of paying the UN taxes. This explains that the taxpayer has not believed in the government apparatus and the running legal system.