Kepercayaan pada Pemerintah Daerah berpengaruh positif terhadap Kesadaran Membayar Pajak Bumi dan Bangunan Pedesaan dan Perkotaan (PBB – P2) di Kelurahan Koto Panjang Kota Padang

Ingra Sovita, Ragita Cahyani,

Jurnal Akuntansi Keuangan Dan Perpajakan
Vol. 1 No. 1 (2024): September 2024

This research aims to determine and analyze the influence of income level, social environment and trust in local government on awareness of paying Rural and Urban Land and Building Tax (PBB – P2) in Gunung Sarik Village, Padang City, both partially and simultaneously. This research was conducted on PBB – P2 Taxpayers in Gunung Sarik District, using a quantitative approach. The sampling method is Simple Random Sampling with a sample size of 100 people. The data collection technique used is a questionnaire technique. The data analysis used is multiple linear regression. The research results show that the income level variable has a positive effect on awareness of paying PBB - P2, the social environment variable has a positive effect on awareness of paying PBB - P2 and trust in local government has a positive effect on awareness of paying PBB - P2. pay PBB - P2. Simultaneously, the variables of income level, social environment and trust in local government influence awareness of paying PBB – P2.