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PENGARUH SIKAP WAJIB PAJAK TENTANG SANKSI/DENDA PBB TERHADAP KEPATUHAN PEMBAYARAN PBB PADA DESA KARYAWANGI

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ABSTRACK PENGARUII SIKAP WAJIB PAIAKTENTAI{G SANKYDENDA PBB TEREADAP KEPATUTAiI PEIIBAYARAIiI PBB PAI}A DESA XARYAIYAIiTGI OIeh: Gitche Yanti Melayeni Sianipar The aims and objectives of this sn-rdy was to determine the effect of tax payer anitudes in dealing with land aad buitding tax sa&tions / penalties to land and Building Tax compliance paymert. The shdy was conducted on Kayawangi villagers who become tax payer land and Building Tax in 2010. Tbe method used in thesis ,r"ritirg is descriptive method with survey approacb, where data are collected under real circumtanc&s, and thr pocessed, arre,lyze.d and finally the conclusions drawn- Techniques of data collection is done by distributing questionnaires. Then the datz wqe processed and analyzed using simple regression, tests of sipificarce and the coef,Ecient of detennination From the results of data processing was found that ttrc pubtic is uncertain in addressing the sanctions / penalties tand and Building tar Which meam that they can be positive or nega.tive for tbe exising sanctions. While in terms of compliance was found that the villagers Karyarangi is an obedient society in terms of tax payments. But this can nd be used as tlre basis of cornplianc€, because respondenr could fill in just to took good Based on the results of simple regression amlysis, the regression model obaiaed for 0.030 This shows ftat th€ absence oftbe inflrrnce ofvariable X to variable Y-firrtbrr with the salc,'lrtiea results saaifica,tty uji t knorvn tut ,,rs < tcob"t (0.78E <1.645). Thxs [Ia is rejecred r+rhich means there was no sipificanf effect between attitudes of the tax payer to Irnd and Builtling Tax compliance payment . The cahulation of determination cocfficient of 0.002 vftich means the figures sbow the inllucnce of compiiance oaly by 0.2o/o, tthile the res is influenced by factors beyond the discussion of this researclr