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PERANAN KEPATUHAN WAJIB PAJAK MENURUT PERSEPSI FISKUS TERHADAP EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN DI KANTOR UNIT PELAYANAN PAJAK MATRAMAN

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ABSTRACT THE ROLE OF COMPLIANCE TAXPAYER ACCORDING TAX AUTHORITIES PERCEPTIONS ON THE EFFECTIVENESS OF PROPERTY TAX REVENUES IN TAX SERVICES OFFICE UNITS OF MATRAMAN By: Meilinda Aritonang The purpose of this research is to know the implementation of compliance taxpayer in tax services office units of Matraman, the effectiveness of property tax revenues in tax services office units of Matraman, and to know the role of compliance taxpayers on the effectiveness of property tax revenues in tax services office units of Matraman. This research was conducted using the descriptive method. The collected data was analyzed using a linear regression analysis, Pearson Product Moment correlation coefficient analysis, significance test, and coefficient of determination analysis in order to obtain the conclusion. Data collection techniques is sending out the questionnaires. Based on the statistical analysis, it was found that the value of Pearson Product Moment coefficient is 0,72 which it means the correlation between compliance taxpayers and effectiveness of property tax revenues is high and positive. Based on the significant test, it was found that, tcount = 3,4414 > ttable = 1,7958 so that Ha is accepted. Based on the result on the coefficient of determined analysis, it was found that compliance taxpayers affects effectiveness of property tax revenues as much as 51,84%. The remaining 48,16% comes from other factors. Keywords: compliance, effectiveness