THE EFFECT OF TAXATION KNOWLEDGE, TAX INCENTIVES, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES

Abstract

The purpose of this study is to determine the influence of tax knowledge, Tax Incentives, and tax Sanctions on taxpayer compliance in Batam City in paying land and building taxes. The population of this study consists of taxpayers registered with the Batam City Revenue Agency who live in the Sagulung sub-district and the Sei Beduk sub-district. This research used samples with an error rate of 10% using the Slovin formula. This research was conducted using a quantitative method with a sample size of 100 respondents and used a data collection method by distributing a Google Form questionnaire. The analysis technique used in this research is multiple linear regression. The results of this research for the tax knowledge variable have an effect of 0.611 or 61.1% on taxpayer compliance in paying PBB. Tax sanctions have an effect with a value of 0.219 or 21.9%, while tax incentives do not affect taxpayer compliance in paying PBB in Batam City. Based on the results of this research hypothesis test, it was concluded that the variables of Tax Knowledge, Tax Incentives, and Tax Sanctions simultaneously influence taxpayer compliance in paying land and building taxes in Batam City.