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All Journal Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Doni Putra Pratama
Universitas Muara Bungo
Decision Sciences, Operations Research & Management Social Sciences

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Pengaruh Kesadaran dan Sikap Wajib Pajak terhadap Kepatuhan Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Pbb-P2) di Kecamatan Bathin Iii Ulu Kabupaten Bungo Doni Putra Pratama; Yudhi Novriansyah; Rendhi Zilpiando
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 5 No. 3 (2026): Agustus: Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v5i3.6806

Abstract

This study examines the effects of taxpayer awareness and attitudes on compliance with Rural and Urban Land and Building Tax (PBB-P2) payments in Bathin III Ulu District, Bungo Regency. The study employed a quantitative associative approach involving 65 respondents selected through purposive sampling from Karak Apung, Muara Buat, and Buat villages. Data were collected through observation, interviews, and Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 26. The analytical procedures included validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing. The findings indicate that taxpayer awareness and attitudes each have a positive and significant effect on PBB-P2 tax compliance. Simultaneously, both variables have a positive and significant effect on taxpayer compliance. The coefficient of determination shows that taxpayer awareness and attitudes jointly explain 27% of the variance in tax compliance (R² = 0.270), while the remaining 73% is attributable to other factors beyond the scope of this study. The study recommends strengthening taxpayer outreach, improving tax-related information, and enhancing the quality of services provided by the Bungo Regency Regional Tax and Levy Management Agency (BPPRD) to increase taxpayer awareness and foster more positive attitudes toward tax compliance.
Co-Authors Rendhi Zilpiando Yudhi Novriansyah