PENGARUH KUALITAS LAYANAN PEMBERIAN SANKSI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) TERHADAP KEPATUHAN WAJIB PAJAK DI KABUPATEN BANTUL

This study aims to examine the effect of Taxpayer Compliance on Tax Sanctions, Service Quality, Tax Understanding and Taxpayer Awareness in Bantul Regency. The approach used in this research is quantitative with primary data types. This research was conducted by random sampling method with a sample of 435 respondents from individual taxpayers in Bantul Regency, especially Bantul District. The data used is primary data through a questionnaire containing the respondents' answers. The data collection technique used in this research is the survey method. The data collection technique used a questionnaire, where the researcher's communication with the respondents was done in writing through a questionnaire that was submitted and collected directly by the researcher. The data analysis technique used in this research is descriptive statistics. There are five categories used in this study to describe the state of the research results from the processed samples, ranging from very good, good, sufficient, less and very poor categories. The regression results show that understanding of tax regulations affects taxpayer compliance. Likewise with other variables.