Tax Literacy, Tax Sanctions, Taxpayer Awareness and Quality of Tax Services on Taxpayer Compliance in Payment of Land and Building Taxes in Dumai City (Riau)

Muhammad Hidayat

doi:10.62207/x82pe081

Authors

Muhammad Hidayat STIE Persada Bunda Pekanbaru Author

DOI:

https://doi.org/10.62207/x82pe081

Keywords:

Taxpayer Compliance, Tax Knowledge, Tax Sanctions, Taxpayer Awareness, and Quality of Tax Services

Abstract

This research examines the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax service quality on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling with a total of 97 questionnaires distributed. The dependent or dependent variable in this research is land and building tax compliance. The independent variables in this research are tax knowledge, tax sanctions, taxpayer awareness, and tax service quality. Testing this hypothesis uses multiple regression. The results of the research show that tax knowledge has no significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, and tax service quality has no significant effect on mandatory compliance tax.

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