Determination Of PBB-P2 Taxpayer Compliance In Bukik Apik Puhun Village, Guguk Panjang District, Bukittinggi City

Abstract

This study aims to analyze the Determination of PBB-P2 Taxpayer Compliance in Bukik Apik Puhun Village, Guguk Panjang District, Bukittinggi City. This study uses a quantitative method with a descriptive and verification approach. The quantitative approach is used to test the effect of the quality of public services and tax knowledge on PBB-P2 taxpayer compliance. Based on the results of data analysis and discussions that have been carried out, several conclusions can be drawn as follows: The quality of public services has a positive and significant effect on PBB-P2 taxpayer compliance, Tax knowledge has a positive and significant effect on PBB-P2 taxpayer compliance, Simultaneously the quality of public services and tax knowledge have a positive and significant effect on PBB-P2 taxpayer compliance. Thus, this study confirms that increasing PBB-P2 taxpayer compliance is more effectively achieved through an approach that is oriented towards improving the quality of public services and strengthening public tax knowledge, compared to an approach that solely relies on sanctions. Therefore, the synergy between excellent service, ongoing education, and proportional enforcement of regulations is the key to encouraging sustainable taxpayer compliance