Pengaruh kesadaran, sanksi perpajakan, dan Kualitas pelayanan terhadap kepatuhan Membayar pajak bumi dan bangunan (studi empiris pada wajib pajak bumi dan bangunan di desa mlese Kecamatan gantiwarno kabupaten klaten)

This study aims to analyze compliance with paying Land and Building Taxes. The independent variables used in this study are awareness, taxation sanctions and service quality while compliance Compliance with Paying Land and Building Taxesas the dependent variable. This research was designed using a questionnaire to collect the information needed. The population in this study is land and building taxpayers in Mlese village, the sampling technique in this study uses simple random sampling where all respondents provide equal opportunities for each population to be used as research samples, the number of respondents calculated using the Slovin formula. questionnaire distributed by 97 questionnaires, the data analysis model used is multiple linear regression models using SPSS test equipment. The results showed that the variable awareness and tax sanctions had an effect on compliance with paying Land and Building Taxes while the service quality variables did not affect compliance with paying Land and Building Taxes