PENGARUH INTERNAL DAN EKSTERNAL WAJIB PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI DESA DOMASAN KECAMATAN KALIDAWIR KABUPATEN TULUNGAGUNG

Abstract. This study aims to analyze the internal and external influence of taxpayers on compliance with paying land and building taxes. Internal influences such as awareness of taxpayers, while external influences are tax socialization, age and type of work. The object of this research is the community of Domasan village, Kalidawir sub-district, Tulungagung district. The research subjects are people who are registered as taxpayers and have a billing notification letter. The toral sample taken is 100 respondents. Data were analyzed using SPSS 26.0. Data analysis using classical assumptiont test, hypothesis and coefficient of determitation test. From the analysis carried out, the results of the study show that partially taxation socialization, age, type of work and awareness of taxpayers has a significant positive effect on compliance with paying land and building taxes.With a coefficient of determination of 0.130, it has a distribution of 13% towards compliance with paying land and building taxes, while 87% is influenced by other factors outside the analyzed regression. Keywords. Type of Work; Taxpayer Compliance; Taxpayer Awareness; Tax Socialization; Ol