Pengaruh Kesadaran Pajak, Pengetahuan Pajak dan Tingkat Pendidikan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (PBB)
Year: 2026
Type: article
Study design: Observational Study
Abstract: This study aims to identify the determinants of taxpayer compliance in fulfilling Land and Building Tax (PBB) obligations in the Rajabasa District, focusing on the variables of tax awareness, tax knowledge, and education level. Employing a descriptive quantitative approach, this research involves 100 individual taxpayers selected through a random sampling technique. To ensure the accuracy of the primary data, all research instruments have undergone rigorous validity and reliability testing. The findings indicate that, simultaneously, education level, tax awareness, and tax knowledge have a significant effect on taxpayer compliance. However, partial testing reveals different results, showing that only the tax knowledge variable exerts a significant influence, while tax awareness does not demonstrate a meaningful contribution individually.
Authors: Hardini Ariningrum, Riani Zakia
Institution: Universitas Malahayati
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W7225336068