The Influence of Taxpayer Awareness and Tax Sanctions on the Satisfaction of Land and Building Taxpayers
Keywords:
Taxpayer awareness, Tax sanctions, The satisfaction taxpayersAbstract
Tax is one of the sources of funding for a country. The development of a country is partly financed by taxes paid by taxpayers. High tax payments have an impact on the progress of a country. For developing countries awareness of taxes is still too low. Tax payments are still not carried out every year. In addition, tax sanctions that are not given significantly cause taxpayers not to pay taxes. Regular tax payments in accordance with applicable regulations can occur if the taxpayer is satisfied with the tax system and rules. This study aims to determine the effect of taxpayer awareness and tax sanctions on taxpayer satisfaction. This study uses 100 samples who are taxpayers of land and buildings in the city of Surabaya. The research data was obtained by distributing questionnaires to the research sample. The research data were analyzed using multiple linear regression test. The results showed that tax awareness and tax sanctions have an effect on taxpayer satisfaction.
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