FACTORS AFFECTING TAXPAYER COMPLIANCE WITHIN THE SCOPE OF LAND AND BUILDING TAX (PBB) IN THE MULYOREJO DISTRICT AREA, SURABAYA CITY

FAKTOR-FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM LINGKUP PAJAK BUMI DAN BANGUNAN (PBB) DI WILAYAH KECAMATAN MULYOREJO KOTA SURABAYA

Abstract

The study aims to analyze the factors that influence taxpayer maintenance within the scope of land and building tax (PBB) in the Mulyorejo sub-district area of Surabaya. The sample in this study consisted of 50 PBB taxpayer respondents. This study uses quantitative methods and data collection procedures are used by administering questionnaires, while the sample uses convenience sampling. The analysis method uses multiple regression analysis. The data quality tests used are Validity Test and Reliability Test. The research show that the variables of taxpayer attitude, taxpayer motivation, and sanctions against taxpayers influence compliance within the scope of land and building tax (PBB) in the Mulyorejo sub-district, Surabaya City