Pengaruh Sanksi Pajak, Kesadaran Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kabupaten Belu - Bau, Maria Novita; Niha, Simon Sia; Betu, Kristina Wada (Lembaga Riset Ilmiah, 2026)
Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber Pendapatan Asli Daerah (PAD) yang memiliki peran strategis dalam mendukung pembangunan daerah. Namun, realisasi penerimaan PBB-P2 di Kabupaten Belu selama periode 2020–2024 belum mencapai target yang ditetapkan, yang mengindikasikan rendahnya tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk menganalisis pengaruh sanksi pajak, kesadaran pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak PBB-P2 di Kabupaten Belu. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif kuantitatif. Sampel penelitian berjumlah 100 wajib pajak PBB-P2 yang dipilih menggunakan teknik simple random sampling. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS.Hasil penelitian menunjukkan bahwa secara parsial sanksi pajak, kesadaran pajak, dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak PBB-P2. Secara simultan, ketiga variabel independen tersebut juga berpengaruh signifikan terhadap kepatuhan wajib pajak. Nilai koefisien determinasi (R²) sebesar 0,365 menunjukkan bahwa 36,5% variasi kepatuhan wajib pajak dapat dijelaskan oleh sanksi pajak, kesadaran pajak, dan kualitas pelayanan. Penelitian ini mendukung Theory of Planned Behavior dan memberikan implikasi kebijakan bagi pemerintah daerah dalam meningkatkan kepatuhan wajib pajak PBB-P2. Rural and Urban Land and Building Tax (PBB-P2) is one of the sources of Regional Original Revenue (PAD) that plays a strategic role in supporting regional development. However, the realization of PBB-P2 revenue in Belu Regency during the 2020–2024 period has not yet reached the established targets, indicating a low level of taxpayer compliance. This study aims to analyze the effects of tax sanctions, tax awareness, and service quality on PBB-P2 taxpayer compliance in Belu Regency.This study employs a quantitative approach using a descriptive quantitative method. The research sample consists of 100 PBB-P2 taxpayers selected through simple random sampling. Data were collected using questionnaires with a Likert scale and analyzed using multiple linear regression with the assistance of the SPSS program. The results show that partially, tax sanctions, tax awareness, and service quality have a positive and significant effect on PBB-P2 taxpayer compliance. Simultaneously, the three independent variables also have a significant effect on taxpayer compliance. The coefficient of determination (R²) of 0.365 indicates that 36.5% of the variation in taxpayer compliance can be explained by tax sanctions, tax awareness, and service quality. This study supports the Theory of Planned Behavior and provides policy implications for local governments in improving PBB-P2 taxpayer compliance.