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PERANAN SANKSI PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN PADA DESA CIHANJUANG RAHAYU

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ABSTRACT ROLE OF SANCTIONS ON LAND AND BUILDING TAX COMPLIANCE TAXPAYERS IN PAYMENT THE VILLAGE CIHANJUANG RAHAYU By : Sahjan Siregar The purpose of this study was to determine how the role of sanctions against the Property Tax compliance land and building tax payment. This study was conducted to villagers Cihanjuang Rahayu registered as land and building tax payer in 2014. The method that used in this research is descriptive method is a research method that can be interpreted to describe an event or events by collecting data, analyzing, interpreting the actual situation on the ground. Data was collected by distributing questionnaires (questionnaire) to villagers Cihanjuang Rahayu, then the data is processed and analyzed using simple regression, tests of significance, and the coefficient of determination. From the data processing was found that the role of land and building tax penalties on Cihanjuang Rahayu village has a positive role. In terms of compliance with Building Land Tax Payments Taxpayer known that Cihanjuang Rahayu village disobedient, because the percentage of attainment achieved only 32% of the total principal payment provisions of the UN that is Rp. 72.841.760.00. Based on the results of statistical processing using Spearman rank formula found rs = 0.965 which indicates that the role of sanctions against the Property Tax Payment Compliance is strong and positive. And from the results of hypothesis that do obtained tcounted = 9.45 > ttable = 1.984, then Ho is rejected that means there is a significant role of land and building tax sanctions against payment Taxpayer Compliance in the United Nations. And changes in the role of sanctions on Payments Taxpayer Compliance in the coefficient of determination shown by 91.30% and the remaining 8.70% is influenced by other factors that are not addressed in this study.