Pengaruh Tingkat Pendidikan, Sanksi Administrasi Dan Tax Service Quality Terhadap Kepatuhan Wajib Pajak Dalam Melakukan Pembayaran Pajak Bumi Dan Bangunan (Pada Kantor Dinas Pendapatan Daerah Kota Pekanbaru)

Abstract

This study aims to prove the effect of Education Level, Administrative Sanctions, and Quality of Tax Service on Taxpayer Compliance in Payment of Land and Building Tax at BAPENDA Pekanbaru City. The population of this study is land and building taxpayers who are registered at the Pekanbaru City BAPENDA Office. The sample in this study used the accidental sampling method, namely the technique of determining the sample by chance, that is, anyone who met the researcher by chance. Data used to be collected by survey method with questionnaires, and questionnaires that met the requirements of 100 questionnaires. The data analysis technique using Multiple Linear Regression.