Pengaruh Kesadaran dan Kepatuhan Wajib Pajak Terhadap Kewajiban Pembayaran Pajak Bumi dan Bangunan (PBB) di Kecamatan Salimpaung

Hirvan Bayu Revindra (Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi)
Adriansyah Adriansyah (Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi)
Anne Putri (Institut Teknologi dan Bisnis Haji Agus Salim Bukittinggi)

Multidisciplinary Journal of Education, Economic and Culture
Vol. 4 No. 2 (2026): September 2026

This study aims to analyze the effect of taxpayer awareness and taxpayer compliance on Land and Building Tax payment obligations. This study employed a quantitative approach with a causal associative research design. A total of 100 taxpayers were selected using a purposive sampling technique. Data were collected through a structured questionnaire using a five-point Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4.0 software. The findings indicate that taxpayer awareness and taxpayer compliance have a positive and significant effect on Land and Building Tax payment obligations. These findings suggest that improving taxpayer awareness and compliance plays an important role in enhancing Land and Building Tax payments. Therefore, local governments should strengthen tax education programs, improve the quality of tax services, and develop a more accessible, transparent, and efficient tax administration system to optimize Land and Building Tax revenue.