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PENGARUH SOSIALISASI PAJAK BUMI BANGUNAN & KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN PENYETORAN PAJAK BUMI BANGUNAN

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ABSTRACT The Effect of The Land And Building Tax Socialization And The Tax Obligatory Awareness Toward The Land and Building Tax Payment Submission Written by: Mangatur Naibaho NIM: 1432048 This research aimed to know if the land and building tax socialization has on effect toward and the tax obligatory awareness have an effect toward the land and building tax payment submission partially and simultaneously in Parongpong subdistrict. All the population used in this research are going to be the respondents and there are 40 respondents as tax obligatories in Parongpong subdistrict. The data used in this research is primer data. The method of analysis used in this research included average analysis, correlation coefficient analysis, T test, determination coefficient, simple regression analysis, double correlation coefficient analysis, F test, and double regression analysis. The result of this research showed that the land and building tax socialization had a significant effect toward the land and building tax payment submission partially, which is 3.692 > 2.021 t-table and the significant value is 0.001 < 0.005. The tax obligatory awareness had a significant effect toward the land and building tax payment submission partially, which is 3.208 < 2.021 t-table and the significant value is 0.002 < 0.005. The land and building tax socialization and the tax obligatory awareness had a significant effect toward the land and building tax payment submission simultaneously which is 10.747 F-count with the significant value 0.000 < 0.005. Key words: Socialization, Tax Obligatory Awareness, Payment Submission