THE INFLUENCE OF TAXPAYER AWARENESS AND TAX SANCTIONS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAXES IN LEPPANGENG VILLAGE, PITU RIASE DISTRICT, SIDENRENG RAPPANG REGENCY
Keywords:
Taxpayer Awareness, Tax Sanctions, Taxpayer ComplianceAbstract
The aim of this research is to determine the effect of taxpayer awareness and tax sanctions on taxpayer compliance in paying land and building taxes in Leppangeng Village, Pitu Riase District, Sidenreng Rappang Regency, both partially and simultaneously. The method used in this research uses quantitative research methods with a correlation research type. The data used in this research is primary data obtained from distributing questionnaires to 86 land and building tax payers in Leppangeng Village using a sampling technique. Simple Random Sampling, then the data obtained was processed using the SPSS program. The data analysis method used in this research is multiple linear regression analysis. The results of this research show that (1) partially taxpayer awareness has a positive and significant influence on taxpayer compliance in paying land and building taxes. (2) partially tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes. (3) simultaneously taxpayer awareness and tax sanctions have a positive and significant influence on taxpayer compliance in paying land and building taxes.
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