Analisis Faktor-Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan di Kabupaten Tapanuli Utara

ABSTRAK

Penelitian ini bertujuan menganalisis pengaruh pelayanan pajak bumi dan
bangunan, sanksi perpajakan, NJOP, pengetahuan pajak bumi dan bangunan,
kesadaran wajib pajakterhadap kepatuhan wajib pajak dengan pendapatan
masyarakat sebagai variabel moderating. Jenis penelitian adalah penelitian survei,
yang menggunakan data primer dengan kuesioner. Populasi penelitian sejumlah
115.678 dan yang diolah sebanyak 105. Pengujian hipotesis dengan regresi linear
berganda dengan program Statistical Package for Social Science (SPSS).Hasil
penelitian menunjukkan secara serempakpelayanan pajak bumi dan bangunan,
sanksi perpajakan, NJOP, pengetahuan pajak bumi dan bangunan, dan kesadaran
wajib pajakberpengaruh signifikan terhadap kepatuhan wajib pajak.Secara parsial,
pelayanan pajak bumi dan bangunan, sanksi perpajakan, pengetahuan pajak bumi
dan bangunan, dan kesadaran wajib pajak berpengaruh positif signifikan terhadap
kepatuhan wajib pajak. NJOP berpengaruh positif tidak signifikan terhadap
kepatuhan wajib pajak. Pendapatan masyarakat tidak mampu memoderasi
hubungan pelayanan pajak bumi dan bangunan, sanksi perpajakan, NJOP,
pengetahuan pajak bumi dan bangunan, serta kesadaran wajib pajak
dengankepatuhan wajib pajak.
Kata Kunci: Kepatuhan wajib pajak, pelayanan pajak bumi dan bangunan, sanksi
perpajakan, NJOP, pengetahuan pajak bumi dan bangunan,

kesadaran wajib pajak, dan pendapatan masyarakat.

Universitas Sumatera Utara

ABSTRACT

The objective of the research was to analyze the influence of land and
building tax service, tax sanction, NJOP, knowledge of land and building tax, and
taxpayers’ awareness, with people’s income as moderating variable on taxpayers’
compliance. The research was a survey, using primary data with questionnaires.
The population was 115,678, and 105 of them were used as the samples. The
hypothesis was tested by using multiple linear regression analysis with an SPSS
software program. The result of the research showed that, simultaneously, land
and building tax service, tax sanction, NJOP, knowledge of land and building tax,
and taxpayers’ awareness had significant influence on taxpayers’ compliance.
Partially, land and building tax service, tax sanction, knowledge of land and
building tax, and taxpayers’ awareness had positive and significant influence on
taxpayers’ compliance. NJOP had positive but insignificant influence on
taxpayers’ compliance. People’s income could not moderate the correlation of
land and building tax service, tax sanction, NJOP, knowledge of land and

building tax, and taxpayers’ awareness with taxpayers’ compliance.
Keywords: Taxpayers’ Compliance, Land and Building Tax Service, Tax
Sanction, NJOP, Knowledge of Land and Building Tax, Taxpayers’
Awareness, People’s Income

Universitas Sumatera Utara