Faktor-faktor yang mempengaruhi kepatuhan wajib pajak dalam membayar pajak bumi dan bangunan perdesaan dan perkotaan (Studi kasus pada wajib pajak PBB P2 di Kecamatan Miomafo Tengah Kabupaten Timor Tengah Utara)

The realization of P2 PBB revenues obtained by the North Central Timor Regency (TTU) did not reach the target, namely in 2017 it was only 79.52%, in 2018 it was 44.41%, in 2019 it was 54.06%, and in 2020 it was 53.66%. The failure to achieve the realization of PBB P2 revenue in TTU Regency is thought to be influenced by taxpayer awareness, tax knowledge, taxpayer income, service quality, and tax sanctions. The formulation of the problem in this study is whether the factors of taxpayer awareness, tax knowledge, taxpayer income, tax service quality, and tax sanctions have a significant effect partially or simultaneously on PBB-P2 taxpayer compliance in Miomafo Tengah District, TTU Regency? The purpose of this study was to determine the effect of taxpayer awareness, tax knowledge, taxpayer income, tax service quality, and tax sanctions on taxpayer compliance in paying PBB-P2 in Miomafo Tengah District, TTU Regency partially or simultaneously. The population in this study were taxpayers in Akomi Village, Tuabatan Village, Noenasi Village, West Tuabatan Village, Bijaepasu Village, and Nian Village which were in the Miomafo Tengah Subdistrict, totaling 1,744 WP. While the sampling using cluster proportional random sampling obtained research samples totaling 325 WP. The data in this study are primary data using a questionnaire that has been reviewed for validity and reliability. The data analysis method used multiple linear regression analysis. The results of multiple linear regression analysis with SPSS Version 20.00 obtained the equation Y = 5.342 + 0.580X1 + 0.150X2 + 0.594X3 + 0.090X4 + 0.273X5 + e. The results showed that partially there was a significant effect of taxpayer awareness, tax knowledge, taxpayer income, and tax sanctions on taxpayer compliance in paying PBB-P2, except for the quality of tax service. Simultaneously or together, the factors of taxpayer awareness, tax knowledge, taxpayer income, quality of tax services, and tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2. The coefficient of determination of 0.607 means that the proportion of variations in taxpayer compliance in paying PBB-P2 is explained by the factors contained in this study of 60.7%, while the remaining 3 9.3% is explained by other factors outside of this study. Based on the conclusions above, the suggestions that can be given to the community in the Central Miomafo District and the TTU District Government are that it is necessary to disseminate information to PBB-P2 taxpayers in the Central Miomafo District so that they remain obedient in carrying out their obligations as Indonesian citizens, namely by registering themselves and tax objects. when collecting data by tax officials, and complying with applicable tax laws and regulations, namely paying taxes (especially PBB-P2) on time.