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PENGARUH SIKAP WAJIB PAJAK TENTANG PELAYANAN FISKUS TERHADAP KEPATUHAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PADA DESA KARYAWANGI

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ABSTRACT EFFECT THE ATTITI]DE OF TAXPLAYER ABOUT TAX OFFICERS SER\TICES TO1VARDS PAYMENT COMPLIANCE OF LAND AND BUILDING TN THE KARYAWANGI VTLLAGE By Il{elisa Kristina Sihotang a This research purposes is to find out the attitude of taxpayer towards tax officers services in the Karyawangi village, to find out payment compliance of Land and Building Tax in the Karyawangi village, and to find out the attitude of taxpayers about tax officers services towards payment compliance of Land and Building Taxes in the Karyawangi village. The research was conducted with descriptive method, which data is collected based on real circumstances, processed, analyzed so that can provide a fairly clear image of the object which is research and then drawn a conclusion. Data were collected through interviews, documentary studies, and questionnaires. Data obtained from the questionnaires were analyzed using statistical analysis of the Spearman Rank correlation coefficient analysis, validity test, reliability test, significance test, hypothesis test, and coefficient analysis ofdetermination. Based on the results of the research it is known that the attitudes of taxplayer about tax officers services in the Karyawangi village were very good in influencing Land and Building Tax payments based on the cognitive, affective and conative, The payment compliance of Land and Building Tax in the Karyawangi village for year 2012 was only reached 30% of the expected target of 95Vo. This means the number of payment compliance for l-and and Building Tax in the Karyawangi vrllage is still very far from the expected rarget. :B ased on Spearman Rank analysis, it is known that the correlation coefficient (r") 0.986, which means that the correlation variable X (the attitudes of taxplayer about tax officers services) wrth a variable Y (payment compliance of Land and Building Tax) is very strong and positive. Based on the hypothesis test showed that Lounr> t661" then IIo is reyected, which showed a significant and positivc conelation between the aftitudes of taxplayer about tax oihcers services toward payment compliance ol Land and Building Tax. Based on the analysis of the determination coelficient known KD = 97.2% showed changes in payment compliance Land and Building Tax, rhe affected by attitude of taxplayer about tax officers services, and the remaining 2.89/o is influenced by other factors.