Pengaruh Sanksi Pajak, Kesadaran Pajak, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Belu

BAU, Maria Novita (2026) Pengaruh Sanksi Pajak, Kesadaran Pajak, dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kabupaten Belu. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

	Text ABSTRAK.pdf Download (1MB)
	Text BAB I.pdf Download (348kB)
	Text BAB II.pdf Restricted to Repository staff only Download (455kB)
	Text BAB III.pdf Restricted to Repository staff only Download (422kB)
	Text BAB IV.pdf Restricted to Repository staff only Download (380kB)
	Text BAB V.pdf Restricted to Repository staff only Download (461kB)
	Text BAB VI.pdf Download (253kB)
	Text DAFTAR PUSTAKA DAN KETERANGAN PLAGIAT.pdf Download (335kB)

Abstract

Maria Novita Bau Nim 33122089 with the title of Thesis: The Influence of Tax Sanctions, Tax Awareness, and Service Quality on the Compliance of Rural and Urban Land and Building Taxpayers (PBB-P2) in Belu Regency under the guidance of Supervisor I Mr. Dr. Simon Sia Niha, SE, M. Si and Supervisor II Mrs. Kristina Wada Betu, SST. Pa.,M.Ak The Rural and Urban Land and Building Tax (PBB-P2) is one of the sources of Regional Original Revenue (PAD) which plays an important role in supporting development in Belu Regency. However, the realization of PBB-P2 revenues during the 2020-2024 period has not reached the set target, reflecting the still low level of taxpayer compliance. This study aims to analyze the influence of tax sanctions, tax awareness, and service quality on PBB-P2 taxpayer compliance in Belu Regency. This study uses a quantitative approach with a quantitative descriptive method. The research sample amounted to 100 respondents who were selected using a simple random sampling technique. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of the SPSS program. The results of the study show that partially Tax Sanctions have a positive and significant effect on taxpayer compliance with a calculated t-value of 2.878 and a significance of 0.015. Tax Awareness had a positive and significant effect with a t-value of 2.941 and a significance of 0.004, while Service Quality also had a positive and significant effect with a t-value of 2.691 and a significance of 0.017. Simultaneously, the results of the F test showed that Tax Sanctions, Tax Awareness, and Service Quality together had a significant effect on PBB-P2 Taxpayer Compliance, with an F value of 18.425 and a significance level of 0.000. The value of the correlation coefficient (R) was 0.604, while the value of the determination coefficient (R²) was 0.365, which means that 36.5% of the variation in PBB-P2 taxpayers' compliance can be explained by tax sanctions, tax awareness, and service quality, while the rest was influenced by other variables outside the research model. This research supports the Theory of Planned Behavior in explaining taxpayer compliance behavior at the regional level and provides practical implications for local governments in increasing taxpayer compliance through sanctions enforcement, increasing tax awareness, and improving service quality.

Actions (login required)

View Item