Pengaruh pengetahuan pajak, kualitas pelayanan, dan sanksi pajak terhadap kepatuhan wajib pajak bumi dan bangunan di Kecamatan Cakung

This study aims to obtain empirical evidence regarding the Effect of Tax Knowledge, Service Quality, and Tax Sanctions on Land and Building Taxpayer Compliance in Cakung District. The study used a quantitative approach as a method of collecting data on respondents. The population in the study was 94,244, the number of respondents was 100 people based on the Slovin formula, data processing using Statistical Product and Service Solutions (SPSS). The research began in June by asking Bapenda for data, then distributing and filling out questionnaires began in July 2022. The results of the study show that Tax Knowledge, Service Quality, and Tax Sanctions simultaneously affect Land and Building Taxpayer Compliance in Cakung District. Tax knowledge has a positive effect on Land and Building Taxpayer Compliance in Cakung District, high knowledge causes a high level of compliance. Service quality has a positive effect on Land and Building Taxpayer Compliance in Cakung District, safe and comfortable buildings and good communication from the tax authorities increase compliance. Tax sanctions have a positive effect on the Compliance of Land and Building Taxpayers in Cakung District, because they become a deterrent effect and are considered reasonable, so that Taxpayers prefer to comply. It is hoped that taxpayers will instill high compliance and awareness because taxes play an important role in the development of the country, so that we will jointly participate in the welfare of the country