Pengaruh Kesadaran Wajib Pajak Terhadap Keakuratan Data Objek PBB

Abstrak

This study examines the influence of taxpayer awareness on the accuracy of Land and Building Tax (PBB) object data in RW 14, Wangisagara Village, Majalaya District, Bandung Regency. The study was conducted in response to the persistent discrepancies between the administrative records of tax objects and the actual conditions observed in the field, including changes in land area, building size, land utilization, and ownership status that have not been properly updated. These inconsistencies are presumed to result from the limited awareness of taxpayers regarding their tax responsibilities, particularly in reporting changes to tax object information. A quantitative research design with an associative approach was employed. The sample consisted of 83 respondents selected using the Slovin formula, while data were collected through questionnaire distribution. The data were analyzed using simple linear regression with the assistance of SPSS software. The findings reveal that taxpayer awareness has a positive and statistically significant effect on the accuracy of Land and Building Tax (PBB) object data.