THE INFLUENCE OF TAXPAYER AWARENESS AND TAX KNOWLEDGE ON TAX PAYMENT COMPLIANCE LAND AND VILLAGE BUILDINGS

Register Launli Buaya
Oktarini Khamilah Siregar

International Conference on Health Science, Green Economics, Educational Review and Technology (IHERT)
Vol. 7 No. 1 (2025): 9th IHERT (2025): IHERT (2025) FIRST ISSUE: International Conference on Health

This study aims to examine the effect of taxpayer awareness and tax knowledge on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District. The research method uses a quantitative approach. This study uses a simple random sampling method. The data collection technique uses a questionnaire distribution of 82 land and building tax Damar Condong Village, Pematang Jaya District. Data analysis uses multiple linear regression analysis. The results of the study indicate that partially taxpayer awareness and tax knowledge have a positive and significant effect on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District. Simultaneously, taxpayer awareness and tax knowledge have a positive and significant effect on compliance with paying land and building tax in Damar Condong Village, Pematang Jaya District.