Faktor yang Mempengaruhi Kesadaran Wajib Pajak PBB (Pajak Bumi dan Bangunan)

Abstract

This study aims to determine what factors affect the taxpayer awareness PBB in Medan with respondent of people living in Housing Environment Simalingkar XXII. These factors such as : subject to a fine, tax knowledge, confidence in the tax officer, counseling, education and income taxpayers. The PBB is a State tax levied against the earth and or buildings. The method used is logistic regression. The results obtained from successive model is subject to a fine of 0,013 (13%); tax knowledge by 0,235 (23,5%); confidence in the tax officer at -0,206 (20,6%); extension of -0,070 (7%); education amounted to 0,135(13,5%) and an income of 0,683 (68,3%). Results of the analysis showed that the effect on the taxpayer's income in the consciousness of paying taxes in the amount of 0,683 (68,3%).