Comparison of Factors that Influence Land and Building Tax Compliance in Lamongan Regency
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Abstract
Took the object in Lamongan district because the level of compliance in paying taxes is still low, namely only 3 of the 27 sub-districts in Lamongan district are compliant in paying taxes. This research will examine the effect of e-system implementation, level of education, awareness, income, tax sanctions, and level of public trust in the government on land and building tax compliance. This research uses primary data obtained from a survey via a questionnaire measured on a 1-5 Likert scale. The sampling technique uses comparative purposive sampling. Then the hypothesis is tested using SPSS'22. The results obtained for the southern region are that the level of education, awareness, tax sanctions, and the level of public trust in the Government have an influence on land and building tax payer compliance, while the implementation of the e-system and income have no effect on land and building tax payer compliance. The results for the northern region are that the implementation of the e-system, the level of education, awareness, income and tax sanctions have no effect on land and building tax payer compliance, while the level of public trust in the government influences land and building tax payer compliance.
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