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PENGARUH PENGURANGAN PAJAK BUMI DAN BANGUNAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK CIMAHI

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This study was conducted to determine the implementation of the provision of land and building tax abatement, to determine how the level of tax compliance, and to determine the relationship of property tax reductions with taxpayer compliance in KPP Pratama Cimahi. Data was collected through interviews and questionnaires. The data obtained from the qualitative interviews and processed the data obtained by questionnaires were processed using Spearman rank formula. Giving the the reduction PBB is done by giving taxpayers filing and attach reduction requirements that have been set. Based on the submissions that have been given the KPP Pratama Cimahi will do a simple check and field inspection, a simple inspection of the results and conclusions obtained court will grant tax reductions given the earth or vice versa. Attainment of the PBB after a reduced compliance of the PBB in 2012 is generally very good. The highest compliance rate in 2008 and 2009 at 99%;o arnd the lowest in 2012 at 89%. From the statistical results of Spearman Ranh it is known from n = 0.7008 expressed a strong relationship or positive. T test states bahawa t = 3.5421 and t table = 1.771 means that the relationship dignifftan and Ho is rejected. The amount of YrD 49.11yo, which means a change in the tax compliance can be affected by a reduction in property taxes by 49.l1oh whtle 15s remaining 50'89% is inlluenced by other factors.