PENGARUH KESADARAN WAJIB PAJAK DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI WILAYAH KELURAHAN PETIR KOTA TANGERANG

Abstract

This study aims to analyze the effect of taxpayer awareness and tax sanctions on individual taxpayer compliance in paying Land and Building Tax (PBB) in Petir Village, Tangerang City. The research employs a quantitative approach with data collected through questionnaires distributed to 99 respondents determined using the Slovin formula. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 29. The results show that both taxpayer awareness and tax sanctions partially and simultaneously have a positive and significant effect on taxpayer compliance. These findings imply that enhancing taxpayers’ understanding and awareness, along with the firm enforcement of sanctions, can increase compliance in fulfilling tax obligations. This study contributes to providing practical insights for local governments in designing more effective and fair taxation policies to strengthen local revenue.