Analisis Faktor-Faktor yang Mempengaruhi Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) di Kabupaten Karo

Abstract

Realization of Rural and Urban Land and Building Tax revenue for Karo agency has not been achieved. This reseacrh aims to analyze effect of taxpayer awareness., service quality, and administrative sanctions on the payment of rural and urban land and building taxes in Karo Regency. The number of samples in this study is 300 yaxpayer from three regions. This reseacrh model is multiple linera regression. The research results show that partially taxpayer awareness, service quality,and administrative sanctions have significant effects on the payment of rural and urban land and building taxes in Karo Regency. Simultaneously taxpayer awareness, service quality, and administrative sanctions have a significant effect on the payment of rural and urban land and building taxes in Karo Regency. Quality of service is the dominant affecting factor on payment of rural and urban and building taxes in Karo Regency.