Pengaruh pengetahuan perpajakan, sosialisasi pajak, dan modernisasi administrasi perpajakan terhadap kepatuhan wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Talawaan
DOI:
https://doi.org/10.58784/rapi.498Keywords:
tax knowledge, tax socialization, tax administration modernization, taxpayer compliance, PBB-P2Abstract
Taxpayer compliance is a critical factor in optimizing Land and Building Tax (PBB-P2) revenue as a source of Local Own-Source Revenue (PAD). However, PBB-P2 revenue realization in Talawaan District during 2021–2025 fluctuated and did not consistently reach the full tax-assessment target each year, indicating that taxpayer compliance still needs to be improved. This study aims to examine the effect of tax knowledge, tax socialization, and tax-administration modernization on PBB-P2 taxpayer compliance in Talawaan District, grounded in attribution theory. The study uses a quantitative approach with a survey method. The sample consisted of 100 taxpayers determined using the Slovin formula through accidental sampling. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS. The results show that tax knowledge and tax-administration modernization have a positive and significant effect on PBB-P2 taxpayer compliance, whereas tax socialization has no significant effect. Together, the three variables explain a substantial share of the variation in taxpayer compliance, with the remainder attributable to factors outside the model. These findings suggest that strengthening taxpayers' technical understanding and continuing the modernization of tax administration are more effective levers for improving PBB-P2 compliance than socialization efforts alone, offering practical guidance for local tax authorities seeking to optimize PBB-P2 revenue.
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