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FAKTOR-FAKTOR KEGIATAN SOSIALISASI PAJAK SEBAGAI PREDIKTOR TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PBB DI KOTA CIMAHI, JAWA BARAT

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ABSTRACT FAKTOR-FAKTOR KEGIATAN SOSIALISASI PAJAK SEBAGAI PREDIKTOR TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK PBB DI KOTA CIMAHI, JAWA BARAT By: Desi Liana Damanik This research was conducted to find out the level of Taxpayer (WP) participation to the socialization of tax, the level compliance of WP in paying the PBB, relationship among socialization of tax with the level compliance of WP, the role of socialization of tax to compliance of WP, and the factors that predicted against the compliance of WP in paying PBB in Cimahi city. Methods that writer did in this research was descriptive method, where data were obtained by spreading the questionnaires and analyzed then took the conclusion. Data processing was carried out using SPSS software. Based on the results of the questionnaire from the respondents’ perception it was known that the participation level of WP to the socialization of tax in Cimahi based on the perception of the respondents were in the level of average, while the level of the compliance of WP in paying tax in Cimahi was at the level of above average. In other words, that respondents were average to follow the tax socialization in Cimahi city with a compliance rate above the average in paying PBB in Cimahi city. Based on the coefficient correlation analysis r = 0.355 was found, which means that there was a positive and low relationship between socialization and tax compliance of WP paying PBB. Based on the calculation of coefficient of determination it was known that the socialization of tax had a role to the compliance on WP paying the PBB with the value r2 = 12.6%, while the rest is contributed by other factors not examined in this paper. After researching the Mean (M) value of each indicator, then obtained that factors or best predictor that predicted for compliance of WP to pay PBB were following the tax counseling that organized by DIPENDA Cimahi city, listening to the attention for paying the tax through the radio, and enjoy writing and reading articles about taxes.