Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Distrik Manokwari Barat Kabupaten Manokwari)

  This study aims to determine the positive influence of knowledge of taxation, service tax authorities and penalties on tax compliance (WP) in paying the Land and Building Tax (PBB). This research was conducted in the District of West Manokwari Manokwari , West Papua Province . The analytical method used is the method of quantitative research instrument questionnaire. As the research subjects in this study were Taxpayer (WP) Land and Building Tax (PBB). Data analysis was performed using a multiple linear regression analysis to see the effect of knowledge of taxation, service tax authorities, and financial penalties on tax compliance (WP) in paying the Land and Building Tax (PBB). Results showed that together (simultaneously), the variable tax knowledge, service tax authorities, financial penalties positive effect on tax compliance (WP) in paying the Land and Building Tax (PBB). While separately (partial) indicates that the variable tax knowledge and a positive effect of service tax authorities, but no penalty variable has a positive effect on tax (WP) in paying the Land and Building Tax (PBB)