Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Studi Kasus Di Kecamatan Likupang Timur)

Syaloomitha Sanju Trivena Sumual (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado)
Robert Lambey (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado)
Anneke Wangkar (Jurusan Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Sam Ratulangi Manado)

JAKBS
Vol. 4 No. 2 (2026): Juli - September

This study aims to analyze the factors that influence taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Likupang Timur district. The factors examined include tax knowledge, taxpayer income, tax services, and tax law enforcement. This study uses a quantitative method. Data were collected through the distribution of questionnaires to 98 PBB-P2 taxpayers in Likupang Timur district and analyzed using multiple linear regression analysis. The results show that tax knowledge, taxpayer income, and tax law enforcement have an effect on taxpayer compliance in paying PBB-P2. Meanwhile, tax services do not have an effect on taxpayer compliance in paying PBB-P2.