The Effect Of Taxpayer Attitude, Taxpayer Awareness, And Tax Knowledge On Taxpayer Compilance In Paying Rural And Urban Land And Building, Taxes PBB-P2 In Samaturu District, kolaka Regency Attitude, Taxpayer Awerness, Tax Knowledge, and Taxpayer Compliance
University Halu Oleo
Abstract
This study aims to determine effect of Attitude, Taxpayer Awareness, and Tax Knowledge, on Taxpayer Compliance in Paying Rural and Urban Land and Building Tax PBB-P2 in Kecamatan Samaturu Kabupaten Kolaka. This study uses a quantitative approach. The sampling method is incidental sampling using the slovin formula with a total of 99 respondents. Methods of data collection using questionnaires and documentation. The data analysis method used is data quality test, classical assumption test, multiple regression analysis test, coefficient of determination test R2, and hypothesis testing. Based on the results of the study, it can be concluded that there is a partially significant effect between Taxpayer Attitudes, Taxpayer Awareness and Tax Knowledge on Taxpayer Compliance in paying Land and Building Taxes, and Simultaneous Effects of Taxpayer Attitude, Taxpayer Awareness and Tax Knowledge on Taxpayer Compliance Taxes in Paying Rural and Urban Land and Building Taxes in Kecamatan Samaturu Kabupaten Kolaka.
Keywords: Attitude, Taxpayer Awerness, Tax Knowledge, and TAxpayer Compliance
