Influence of Tax Understanding, Education, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency
Year: 2025
Type: article
Study design: Observational Study
Abstract: This study analyzed the influence of tax understanding, education, service quality, and tax sanctions on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Cirebon Regency. A quantitative approach was used via a survey of 100 taxpayers. Data were processed through validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that all four variables have a positive and significant effect on compliance, both partially and simultaneously. The final model records R = 0.890, R² = 0.792, Adjusted R² = 0.784, indicating that the four predictors explain 78.4% of the variance in compliance. The Education variable—operationalized as formal education level and participation in tax-related literacy/outreach—has a significant partial effect comparable in magnitude to service quality. These findings suggest that strengthening taxpayer literacy programs, improving service quality, and applying fair sanctions can meaningfully raise PBB-P2 compliance.
Institution: Universitas Muhammadiyah Cirebon
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413844442