ANALISIS PEMAHAMAN WAJIB PAJAK DAN IKLAN OTORITAS PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Abstract

This research is casual studies conducted to establish casual relationship between variables the understanding of the taxpayer and the advertising tax againt compliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) East Tangerang especially living in subdistrict Ciledug. Objects in this research are taxpayer who pay Land Tax in Tax Office and had seen advertising tax in both mass media and electronic media. In the technique of data analysts, this research do the validity test by pearson correlation, reliability testing with coeffiicient cronbach’s alpha, the classical assumption test, hypothesis testing multiple regression, t test, and F test. On testing the hypothesis can be seen that the understanding of taxpayer have a significant effect on compliance of taxpayer and the advertising tax doesn’t have a significant effect on compliance of taxpayer, meanwhile the understanding of taxpayer and tax advertising simultaneously had a significant effect on compliance of taxpayer. Keywords: