PENGARUH PELAYANAN PETUGAS PAJAK, PEMBERIAN HADIAH, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KABUPATEN DEMAK

Abstract

Land and building tax revenue in Demak regency from year to year is always increasing, but has not reached 100%. Good service tax officials, their gift for taxpayers, and tax penalties imposed are expected to increase property tax receipts in Demak district. The formulation of the problem is to see the effect of service tax officials on tax compliance in paying taxes on land and buildings, the effect of giving a gift on tax compliance in paying taxes on land and buildings, the effect of taxation sanctions against the taxpayer compliance in paying property taxes, and influence service tax officials, gifts, and tax penalties on tax compliance in paying property taxes.Samples taken in this study were 100 taxpayers who apply for services UPTB Pelayanan PBB-P2 on BPKPAD Demak. The analysis used are validity, reliability test, classic assumption test, multiple linear regression, hypothesis testing, and the coefficient of determination (R2). The data obtained were then processed using SPSS version 17.The results showed the first hypothesis in this study was rejected because t count < t table is 0.548 < 1.985, the second hypothesis in this study was also 

rejected because t count < t table is 0.238 < 1.985, the third hypothesis in this study received due t count > t table is 4.735 > 1.985, hypothesis the fourth in this study received due F count > F table is 8.322 > 2.70.
Keywords: service tax officials, gift, tax penalties, compliance.