PENGARUH TINGKAT PENDAPATAN DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) (STUDI PADA WAJIB PAJAK BUMI DAN BANGUNAN KECAMATAN LABUHAN BADAS KABUPATEN SUMBAWA)

Meli Apriani
Arya Zulfikar Akbar

Pendas : Jurnah Ilmiah Pendidikan Dasar
Vol. 10 No. 01 (2025): Volume 10 No. 01 Maret 2025 In Press.

This study aims to analyze the influence of income level and tax knowledge on taxpayer compliance in paying Land and Building Tax (PBB) in Labuhan Badas District, Sumbawa Regency. The background of this study is based on the low realization of national PBB-P2 revenue, which has not yet reached the target, indicating a problem with taxpayer compliance. This study employs a quantitative approach with a causal associative design and involves 100 randomly selected PBB-P2 taxpayers. Data were collected through questionnaires and analyzed using multiple linear regression. The results indicate that income level has a positive and significant effect on taxpayer compliance, where higher income is associated with higher compliance levels. Tax knowledge also has a positive and significant effect, indicating that a good understanding of taxation encourages voluntary compliance. Simultaneously, these two variables are able to influence taxpayer compliance. This study emphasizes the importance of tax education and economic capacity-based policies to improve PBB taxpayer compliance in developing regions. These findings are expected to provide input for local governments in designing strategies to optimize PBB-P2 revenue collection.