ANALISIS PEMAHAMAN WAJIB PAJAK DAN IKLAN OTORITAS PAJAK TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK

Abstract

This research is casual studies conducted to establish casual relationshipbetween variables the understanding of the taxpayer and the advertising tax againtcompliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) EastTangerang especially living in subdistrict Ciledug. Objects in this research are taxpayer whopay Land Tax in Tax Office and had seen advertising tax in both mass media and electronicmedia. In the technique of data analysts, this research do the validity test by pearsoncorrelation, reliability testing with coeffiicient cronbach’s alpha, the classical assumption test,hypothesis testing multiple regression, t test, and F test. On testing the hypothesis can be seenthat the understanding of taxpayer have a significant effect on compliance of taxpayer and theadvertising tax doesn’t have a significant effect on compliance of taxpayer, meanwhile theunderstanding of taxpayer and tax advertising simultaneously had a significant effect oncompliance of taxpayer

DOI: 10.15408/akt.v7i3.2734