Ananda, Ni Putu Ayu Hita (2025) Pengaruh Kualitas Layanan Fiskus, Kesadaran Wajib Pajak dan Pengetahuan Wajib Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kabupaten Badung. Undergraduate thesis, Politeknik Negeri Bali.

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Abstract

This study aims to analyze the effect of tax officer service quality, taxpayer awareness, and tax knowledge on the compliance of land and building taxpayers at the Regional Revenue Agency of Badung Regency. Badung Regency is one of eight regencies in Bali Province with the greatest potential for Regional Original Income. One of the Regional Original Income in Badung Regency comes from the Land and Building Tax (PBB-P2). PBB-P2 is managed by the Regional Revenue Agency of Badung Regency. PBB-P2 revenue in Badung Regency fluctuated from 2021-2024. However, in 2023 there was a significant decline in tax revenue, reaching only a compliance level of 70,316%. This was caused, in part, by taxpayer non-compliance in paying land and building taxes. The population in this study was all land and building taxpayers registered with the Badung Regency Regional Revenue Agency, totaling 236,349. The population in this study is all land and building taxpayers registered with the Badung Regency Regional Revenue Agency, totaling 236,349. The sample in this study was determined using the Slovin formula, consisting of 100 land and building taxpayers registered with the Badung Regency Regional Revenue Agency. The data analysis method used in this study is statistical analysis assisted by Structural Equation Modeling (SEM) with the Partial Least Square (PLS) approach which aims to test the predictive relationship between constructs by seeing whether there is a relationship or influence between the constructs. Based on the results of the direct effects analysis, it can be concluded that there is a direct positive and significant influence between the quality of tax services, taxpayer awareness and tax knowledge on land and building taxpayer compliance.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Kualitas Pelayanan Fiskus, Kesadaran Wajib Pajak, Pengetahuan Pajak dan Kepatuhan Wajib Pajak
Subjects: Ilmu Ekonomi > Ilmu Ekonomi > Perpajakan
Divisions: Jurusan Akuntansi > Prodi D4 Akuntansi Perpajakan > Skripsi
Depositing User: Ni Putu Ayu Hita Ananda
Date Deposited: 04 Sep 2025 05:08
Last Modified: 04 Sep 2025 05:08
URI: https://repository.pnb.ac.id/id/eprint/19321

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