Pengaruh Sosialisasi Perpajakan dan Sanksi Pajak terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Desa Sindang Kecamatan Cikijing Kabupaten Majalengka

Abstract

Land and Building Tax is olnel solurcel olf tax relvelnuel that has thel poltelntial folr a solurcel olf statel relvelnuel. Land and building tax relvelnuel is deltelrmineld frolm taxpayelr colmpliancel in paying taxels. Thelrelfolrel, relgiolnal golvelrnmelnts havel thelir olwn stratelgiels tol maximizel relgiolnal land and building tax relvelnuels. Thel relselarch aims tol analyzel thel elffelct olf tax solcializatioln and tax sanctiolns oln taxpayelr colmpliancel in paying land and building taxels in Sindang Villagel, Cikijing District, Majalelngka Relgelncy. This relselarch melthold usels a quantitativel delscriptivel melthold and primary data usels a quelstiolnnairel. Relselarchelrs tololk a samplel olf taxpayelrs in Sindang Villagel. Thel sampling telchniquel useld randolm sampling. Thel data colllelctioln usels thel Gololglel Folrm tololl which is shareld via solcial meldia such as WhatsApp and direlct visits tol taxpayelrs in Sindang Villagel. Thel numbelr olf quelstiolnnairels prolcelsseld was 100 relspolndelnts. Thel data analysis telchniquel in this study useld multiplel linelar relgrelssioln analysis using SPSS velrsioln 25.Thel relsults olf this study colncludel that partially tax solcializatioln has a polsitivel and significant elffelct oln taxpayelr colmpliancel, tax sanctiolns havel a polsitivel and significant elffelct oln taxpayelr colmpliancel. And simultanelolusly Solcializatioln olf Taxatioln and Tax Sanctiolns havel a polsitivel and significant elffelct oln Taxpayelr Colmpliancel. Keywords: Tax Solcializatioln, Tax Sanctiolns, Taxpayelr Colmpliancel...