PENGARUH PENGHASILAN, KESADARAN, DAN PEMAHAMAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) (Studi Kasus di Dusun Kaliurang Barat, Desa Hargobinangun Tahun 2015)

Abstract

The objectives of this research are to find out whether one’s income, awareness, and understanding as a tax payer influence his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the income of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, to find out whether the awareness of a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village, and (d) to find out whether one’s understanding as a tax payer influences his obedience to pay his land and building taxes in West Kaliurang, Hargobinangun village.

The sample of this research was taken by employing non-probability method using purposive sample technique. The non-probability method is the technique of taking research sample that does not give the same chance/opportunity to each element or population member to be selected as the sample (Sugiyono, 2008).

The hypothesis in this research was tested using a linier regression analysis. It was used to test the influence of the dependent variable (Y) and independent variables (X). This research employed the equation of double regression: Y = α +β₁X₁ + β₂X₂ + β₃X₃.  Y = 1,354 +0,034X₁ + 0,282X₂ +0,376X₃. Based on the data analysis, it is concluded there is a negative influence of the tax payer’s income variable on his obedience to pay his land and building taxes, there is a positive influence of the tax payer’s awareness variable on his obedience to pay his land and building taxes, and there is a positive influence of one’s understanding as a tax payer variable on his obedience to pay his land and building taxes.