Analysis of the Study of Tax Incentives, Tax Sanctions and Tax Services on Taxpayer Compliance in Paying Land and Building Tax

Sikina Halawa (Sekolah Tinggi Ilmu Ekonomi Studi Ekonomi Modern)
Edwin Zusrony (Universitas Sains dan Teknologi Komputer)
Dwi Astutik (Universitas Sains dan Teknologi Komputer)

Jurnal Riset Ekonomi dan Akuntansi
Vol. 4 No. 3 (2026): September: JURNAL RISET EKONOMI DAN AKUNTANSI

This study aims to analyze the effect of tax incentives, tax sanctions and tax services on taxpayer compliance in paying PBB-P2. This research employ quantitative approach with survey method. The primary data of this research was acquired through the distribution of questionnaires that were measured using 1-5 Likert scale. The data gathering technique in this study is purposive sampling with 60 respondents from PBB-P2 Taxpayers in Semarang Regency. The data analysis technique used is multiple linear regression. The data is processed using SmartPLS 4.1.1.4 software. The results demonstrate that the variables of tax punishments and tax services have a favorable and significant effect on PBB-P2 taxpayer compliance, whereas the variable of tax incentives has no significant effect. All independent variables have direct effect on PBB-P2 taxpayer compliance. These results strengthen the conclusions about the function of tax sanctions and tax services in creating taxpayer trust and affecting the compliance of PBB-P2 taxpayers.