Pengaruh Pemahaman Perpajakan, Kesadaran Wajib Pajak, Sanksi Perpajakan, Kualitas Pelayanan, Dan Sikap Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan (Studi Empiris pada Wajib Pajak Bumi dan Bangunan di Desa Klewor Kecamatan Kemusu Kabupaten Boyolali)

Taxes greatly contribute to the smooth and even distribution of national development in Indonesia. National development can run well thanks to the contribution of the community, and of course because of the awareness of the people to pay these taxes. The problem of taxpayer compliance has become a big problem in Indonesia because if the taxpayer does not comply with paying taxes, it will be detrimental to the state because it reduces state tax revenues. This study aims to examine the effect of tax understanding, taxpayer awareness, tax sanctions, service quality, and taxpayer attitudes towards taxpayer compliance in paying land and building taxes in Klewor, Kemusu, Boyolali. The type of research used is quantitative research. This study uses primary data obtained from questionnaire data distributed to respondents who are land and building taxpayers who are the sample. The population of taxpayers domiciled in Klewor, Kemusu, Boyolali with a total of 952 taxpayers. The sample obtained is 100 taxpayers, which is determined by the Slovin formula. The sampling technique used in this research is simple random sampling. The results show that tax understanding, taxpayer awareness, and tax sanctions partially have no effect on taxpayer compliance in paying land and building taxes, while service quality and taxpayer attitudes partially positive effect on taxpayer compliance in paying land and building taxes