THE EFFECT OF TAXPAYER AWARENESS, TAXPAYER KNOWLEDGE, TAX SANCTIONS AND QUALITY OF TAX SERVICES ON LAND AND BUILDING TAXPAYER'S COMPLIANCE
This study aims to identify and replicate the four independent variables related to taxes, namely involving taxpayer awareness, taxpayer knowledge, tax sanctions, and quality of tax services, and their effect on property and building taxpayer compliance between 2017-2021. This study uses primary and secondary data taken from a random sample of 50 respondents. This data analysis technique uses multiple linear regression analysis techniques with the SPSS 25 application. The results of hypothesis testing are presented with a significance level of 0.05, and the findings show that the independent variables have a positive and statistically significant effect on taxpayer compliance.
Taxpayer Awareness, Taxpayer Knowledge, Tax Sanctions, Quality of Tax Service, Taxpayer Compliance.