HUBUNGAN ANTARA PERSEPSI SANKSI PERPAJAKAN DENGAN KEPATUHAN PERPAJAKAN WAJIB PAJAK PBB DI KELURAHAN DURI PULO

Julianita, Dwi Asri. The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. Skripsi, Jakarta: Accounting Education Concentration, Program Study Education of Economics, Economics and Administration Program, Faculty of Economics, State University of Jakarta 2015. This research was aimed to obtain valid and reliable data about The Relationship Between The Perception of the Tax Penalty and Tax Compliance on Taxpayer Land and Building Tax at Duri Pulo Villages Jakarta. This research was conducted by survey method with correlational approach. This research was conducted on February to December 2014. The population in this research were all taxpayer. Affordable population in this research were taxpayer land and building tax, amount to 71 persons. Total of samples used were 58 persons research. Sampling technique used simple random sampling. The instrument used in this study form of a questionnaire with 18 statements to variable of tax penalty and 18 statements to variabel of tax compliance. Based on test requirements analysis, the data is normally distributed by linier regretion equation Ŷ = 65,39 + 0,24 X. Data were expressed normally as a result of L iv count < L with the number of L count is 0,0382 and L table table with a significant level of 5 % and n = 58 is 0,1163. Based on the regression linearity test , the data showed that the results of the linear from of F count < F table with the results of the calculation of F of 1,14 and F 1,88. Based on hypothesis testing, regression to test the significance of the data showed that regression has significance or significant that the calculation results showed that the F tabel count > F table with F count is 6.09 and F is 4,01. Correlation coefficient test results obtained from the calculations that r is 0,3155, which means that there is a low relationship between tax penalty with tax compliance. Based on the correlation coefficient significance test showed that t count is 2,488 and t on n–2 = (58-2) = 2,003. This means that there is a significant relationship between the two variables as the result of t table . Based on the calculation of the coefficient of determination for both variables produce 0,0995 which means that 9,95% tax penalty can affect tax compliance while the remaining is influenced by other variables that are not described in this research. The result from this study partial and simultaneous testing of consciousness there significantly influence to tax penalty and Tax Compliance on Taxpayer Land and Building Tax