Hubungan Antara Kesadaran Wajib Pajak dengan Kepatuhan dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Medan Baru

Abstract

Tax is one of the important pillars in a country's economy which has significant potential in supporting government programs to finance government spending and national development. Regional Tax is one of the original regional revenues which is very influential in improving the development of a region. Regional taxes consist of several types of taxes, one of which is rural and urban land and building tax (PBB-P2). Tax is one of the important pillars in a country's economy which has significant potential in supporting government programs to finance government spending and national development. From this background, the author then wants to discuss it in his final assignment with the title "The Relationship Between Taxpayer Awareness and Compliance with Rural and Urban Land and Building Taxpayers (PBB-P2) in Medan Baru District". This research aims to determine whether there is a relationship between taxpayer awareness and compliance with rural and urban land and building tax (PBB-P2) in Medan Baru District. This research uses quantitative research methods with Spearman rank correlation which is used to process data by ranking the data that has been collected, then the data is processed using SPSS and manually. The results of this research explain that there is a relationship/correlation between taxpayer awareness and taxpayer compliance.