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PENGARUH SOSIALISASI PAJAK BUMI DAN BANGUNAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK DI WILAYAH KOTA BANDUNG

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ABSTRACT THE EFFECT OF LAND AND BUILDING TAX’S SOCIALISATION ON THE LEVEL OF COMPLIANCE WITH TAXPAYER IN BANDUNG REGION Rinaldi Antonius Sinaga NIM: 1132079 The purpose of the study was to investigate the implementation of the socialization of property tax in the city of Bandung, how taxpayer compliance in the city of Bandung, and how the effect of land and building tax’s socialization on the level of compliance with taxpayers in Bandung region. The research data in this paper was obtained from the questionnaire (primary data) taken amount of 30 respondents existing taxpayers around Bandung Region. The method used in this research was descriptive method and the measurement scale used was Likert scale and using Pearson Product Moment correlation, and analysis of the coefficient of determination. Statistical test used t-test with α = 0.05. The results of the study showed that the implementation of the socialization of property tax in the region of Bandung almost always done which have an average value (mean) interpretations of 4.21. While the level of compliance required for land and building tax in the region of Bandung achieve category almost always obedient because it had an average value (mean) interpretations of 4.17. And other matters in this study indicated that no significant effect on tax compliance in Bandung Region. The amount of adjusted R square of 0.023 which means that the dependent variable could be explained by the variability of the independent variable of 2.3%, the remaining 97.7% was explained by other variables that were not included in the research model. Keywords: Socialization, earth and Building Tax, Compliance taxpayer