<![CDATA[This study examines the effects of taxpayer awareness and attitudes on compliance with Rural and Urban Land and Building Tax (PBB-P2) payments in Bathin III Ulu District, Bungo Regency. The study employed a quantitative associative approach involving 65 respondents selected through purposive sampling from Karak Apung, Muara Buat, and Buat villages. Data were collected through observation, interviews, and Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 26. The analytical procedures included validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination analysis, and hypothesis testing. The findings indicate that taxpayer awareness and attitudes each have a positive and significant effect on PBB-P2 tax compliance. Simultaneously, both variables have a positive and significant effect on taxpayer compliance. The coefficient of determination shows that taxpayer awareness and attitudes jointly explain 27% of the variance in tax compliance (R² = 0.270), while the remaining 73% is attributable to other factors beyond the scope of this study. The study recommends strengthening taxpayer outreach, improving tax-related information, and enhancing the quality of services provided by the Bungo Regency Regional Tax and Levy Management Agency (BPPRD) to increase taxpayer awareness and foster more positive attitudes toward tax compliance.]]>
Copyrights © 2026
