FAKTOR-FAKTOR PENYEBAB TUNGGAKAN PAJAK BUMI DAN BANGUNAN (PBB) DI KABUPATEN MUNA

Abstrak

Abstract This study aims to determine whether knowledge, services and income affect the amount of land and building tax arrears in Liangkabori Village, Lohia District, Muna Regency. This type of research is quantitative research. Collecting data using documentation and distributing questionnaires. Data were obtained from 84 samples—data analysis using multiple linear regression tests. The results of the analysis showed that the knowledge factor obtained a t count of 5.006, the service factor obtained a t count of -0.503, and the income factor obtained a t count of -2.864 with a t-table value of 1.663. It can be concluded that only the knowledge factor has a positive effect on the level of land and building tax arrears. In contrast, the service and income factors do not affect the level of community compliance in paying land and building taxes.

Kata kunci

• Income
• Tax Knowledge
• Tax Service