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Abstract

Abstract: The purpose of this research is to analyze influence of understanding, attitude, awareness and sanction to realization of tax revenue of earth and building of rural and urban sector (PBB-P2) in Tapin District. The study was conducted in December 2017 until January 2018. Samples are taxpayers in Tapin District, taken using non probability sample technique by combining purposive sampling and accidental sampling. The sample size using the slovin formula, the subjects of the study were 100 urban area respondents and 100 rural area respondents. Factors studied are understanding, attitude, awareness and sanctions. Data analysis consis-ted of univariate and bivariate analysis and tested by multiple linear regression. Factors that affect the realization of PBB-P2 revenue either simultaneously or par-tially that is understanding, attitude, awareness and sanctions. Awareness factor is the most dominant factor in urban and the most dominant sanction factor in rural to realization of PBB-P2 acceptance in Tapin District.

Keywords: understanding, attitude, awareness, punishment, realization

Abstrak: Tujuan penelitian ini untuk menganalisis pengaruh pemahaman, sikap, kesadaran dan sanksi terhadap realisasi penerimaan pajak bumi dan bangunan sek-tor pedesaan dan perkotaan (PBB-P2) di Kabupaten Tapin. Penelitian dilakukan bulan Desember 2017 sampai bulan Januari 2018. Sampel adalah wajib pajak di Kabupaten Tapin, diambil menggunakan teknik non probability sample dengan menggabungkan purposive sampling dan accidental sampling. Besaran sampel menggunakan rumus slovin, subyek penelitian adalah 100 responden wilayah per-kotaan dan 100 responden wilayah pedesaan. Faktor yang diteliti adalah pema-haman, sikap, kesadaran dan sanksi. Analisis data terdiri atas analisis unavariat dan bivariat serta diuji dengan regresi linier berganda. Faktor yang berpengaruh terhadap realisasi penerimaan PBB-P2 baik secara simultan maupun parsial yaitu: pemahaman, sikap, kesadaran dan sanksi. Faktor kesadaran adalah faktor yang pa-ling dominan di perkotaan dan faktor sanksi berpengaruh paling dominan di pede-saan terhadap realisasi penerimaan PBB-P2 di Kabupaten Tapin.

Kata kunci: pemahaman, sikap, kesadaran, sanksi, realisasi

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