Analisis Faktor-Faktor yang Memengaruhi Kepatuhan Wajib Pajak
Studi Kasus pada WP PBB di Kabupaten Rejang Lebong
DOI:
https://doi.org/10.58192/profit.v5i2.4280Keywords:
Ease of Service System, PBB-P, Taxpayer Compliance, Tax Knowledge, Trust in GovernmentAbstract
This study aims to analyze the factors that influence taxpayer compliance of Rural and Urban Land and Building Tax (PBB-P2) in Rejang Lebong Regency. The factors tested include tax knowledge, tax awareness, moral obligation, service quality, trust in the government, and ease of service system. This study uses a quantitative approach with a survey method. Primary data was obtained by distributing questionnaires to PBB-P2 taxpayers in Rejang Lebong Regency. Of the 400 questionnaires distributed, 368 data can be used in the analysis. Data testing was carried out using the Partial Least Square (PLS) method with the help of SmartPLS. The results showed that tax knowledge, tax awareness, service quality, trust in the government, and ease of service system have a positive and significant effect on taxpayer compliance. Meanwhile, moral obligation does not have a significant effect on taxpayer compliance. These findings indicate that PBB-P2 taxpayer compliance in Rejang Lebong Regency is more influenced by cognitive, psychological factors, service quality, institutional trust, and ease of service system than personal moral drive. This research provides theoretical contributions to the development of Tax Compliance Theory and Fiscal Psychology Theory, as well as practical implications for local governments in improving taxpayer compliance through tax education, improving service quality, strengthening transparency, and simplifying the tax service system.
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