Analisis Faktor-Faktor Wajib Pajak Terhadap Realisasi Penerimaan PBB di Kabupaten Pekalongan

Abstract

^{Taxpayer's compliance is a taxpayer's behavior in fulfilling tax obligations in accordance with}

^{applicable regulations. In this study aim to find out and examine or test factors in the self-payment}

^{of the taxpayers on the success of the realization of land and building tax revenues in Pekalongan}

^{Regency. In this study factor in self-taxpayers include taxpayer's taxpayer awareness, understanding}

^{of taxpayers on the UN taxpayer and regulations, taxpayers' perceptions of the implementation of}

^{UN penalties, taxpayer's revenue and Fiscal Services affect the success of the realization of land}

^{revenues and The population of this study was the UN taxpayer in Pekalongan Regency registered}

^{in the 2010 Tax Assessment Association list. Data obtained in the form of secondary data. Taxpayer's}

^{awareness significantly influences the compliance of taxpayers and tax knowledge also significantly}

^{influence the compliance of taxpayers. Then the level of education also significantly influences the}

^{compliance of taxpayers.}