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All Journal Journal Corner of Education, Linguistics, and Literature
Komala, Safitri Ratna
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Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other

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The Influence of Tax Understanding, Education, Service Quality, and Tax Sanctions on the Compliance of Land and Building Tax (PBB-P2) Taxpayers in Cirebon Regency Komala, Safitri Ratna; Indriyani, Rinni; Sari, Fitriya
Journal Corner of Education, Linguistics, and Literature Vol. 5 No. 001 (2025): Special Issues
Publisher : CV. Tripe Konsultan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54012/jcell.v5i001.555

Abstract

This study analyzed the influence of tax understanding, education, service quality, and tax sanctions on taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Cirebon Regency. A quantitative approach was used via a survey of 100 taxpayers. Data were processed through validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that all four variables have a positive and significant effect on compliance, both partially and simultaneously. The final model records R = 0.890, R² = 0.792, Adjusted R² = 0.784, indicating that the four predictors explain 78.4% of the variance in compliance. The Education variable—operationalized as formal education level and participation in tax-related literacy/outreach—has a significant partial effect comparable in magnitude to service quality. These findings suggest that strengthening taxpayer literacy programs, improving service quality, and applying fair sanctions can meaningfully raise PBB-P2 compliance.
Co-Authors Indriyani, Rinni Sari, Fitriya