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

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The prrpose of this research is to how how the influemed the attitude of a4aytrs about sactionVtax fmes against Earth ad Building to tax paymert ad e{th building- This research was codrrcted to society Cr-hanjuaog Rahayu vilfags who listed as tax payer of Earth and Building in 2010. The metlods that used in this reseach is a descriptiw method which fo a rnefiod of research that can be defined to mmercifirl of an occrn'rcnce or events based on &ta, analyzr, futerpret with the actual silate in the field. Technir:al data done by spreading chief economic (a quesionnairc) to villagers of Cihajuang Rahayrl then tte dala processed ard are.lyzd using simple regressbn, tes of significarce, ad coefficients of determination. From th resrls of the data processing ae fourd that tte public do not cae itr addressing Tax finesy'sanctioas Eanh and Buildings' which means that the u4ayer be neptive of Cihanjrang Rahayu village oo sanctbns/ Tax fus Ea6 and Building. Where as in term of Tax payment Compliance Earth ad Bur-lding mte ftat ta+ayers of Cihanj.eng Rahayu village being way rv'a4 because lhe percenlage of achievement only reacled 32o/" of lhe total principal amunt paymem provisinn of Earth and Building thd is tax of 97.T15.78O.O0 md it b inlluenced by the atitude of the taxpayer to sanctbn^ax fines Earih and Building. Based on results statistical processing by using the spcarman rark fqmula formd rr: 0929 which shows tht influence of the mitude of ta4ayers about sanctbnsna fmes agains 6e Ealh and BuiHing Fyment compliare is strmg and positive. And from the res ts of tesing the hpothesis tha do obtained t@.,.n'd3,53 > t1o51.:1.984 thus H0 is rejected tlat meam lke fo a sipificant rob of taxpalu's attitude to sanctions/tax 6ags agrirlst Eelh ad Brnlding tax payment coryliace. And lhe chmp of atitude of the ta4ayers abort sactim/fines in drc coefficklt value of determimtioa $own by 92.9Qo/" ad lh€ rest t.Iryo b etrectd by o{h€r factors. II