The effect of education, awareness, and income level on taxpayer compliance in paying Land and Building Tax-Rural and Urban

Abstract

The low compliance of taxpayers in paying Land and Building Tax-Rural and Urban (Indonesia: Pajak Bumi dan Bangunan Perdesaan dan Perkotaan – PBB P2) is a problem that will be investigated in this study. This study aims to see the effect of education, awareness, and income levels on taxpayer compliance in paying Land and Building Tax-Rural and Urban in rural and urban areas in North North Aceh Regency, Aceh Province, Indonesia. The sample in this study was 100 taxpayers, and the analysis used multiple linear regression. The method used in this research is descriptive quantitative. Partial research results show a significant positive effect of education, compliance, and taxpayer income level variables on taxpayer compliance. Conversely, the taxpayer awareness variable does not affect taxpayer compliance.