ANALISIS PENGARUH FAKTOR BUDAYA, SOSIALISASI, KEPEMILIKAN DAN KUALITAS LAYANAN WAJIB PAJAK TERHADAP PENINGKATAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB P2) DI KOTA BANJARBARU PROVINSI KALIMANTAN SELATAN

Abstract

Abstract: This study aims to determine the influences of culture, socialization, ownership and service quality of taxpayer towards the increase of rural and urban land and building tax payments (PBB P2) in Banjarbaru City. This research was conducted using is an explanatory research. There were 60 Regional Revenue Office Banjarbaru employees as samples. The results showed that culture, socialization, ownership and quality services of taxpayer have simultaneous and partial effect towards the increase of rural and urban land and building tax payments (PBB P2) in Banjarbaru City

 

Keywords: culture, socialization, ownership, service quality, improved PBB P2

 

Abstrak: Penelitian ini bertujuan untuk mengetahui pengaruh budaya, sosialisasi, kepemilikan, dan kualitas layanan wajib pajak terhadap peningkatan pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB P2) di Kota Banjarbaru. Penelitian ini adalah penelitian eksplanatori. Sampel sebanyak 60 pegawai Dinas Pendapatan Daerah Kota Banjarbaru. Hasil penelitian menunjukan bahwa variabel budaya, sosialisasi, kepemilikan dan kualitas layanan wajib pajak memiliki pengaruh secara simultan dan parsial terhadap peningkatan pembayaran PBB P2 di Kota Banjarbaru.

 

Kata Kunci: budaya, sosialisasi, kepemilikan, kualitas layanan, PBB P2