Analysis of Factors Affecting Taxpayer Compliance in Paying Land and Building Taxes in North Tapanuli Regency

Oct 13, 2025 by talynt.org 59 views

Analysis of Factors Affecting Taxpayer Compliance in Paying Land and Building Taxes in North Tapanuli Regency

Understanding the Importance of Taxpayer Compliance

Taxpayer compliance is a crucial aspect of increasing local revenue, and it plays a significant role in the economic development of a region. In the context of North Tapanuli Regency, this study aims to analyze various factors that influence taxpayer compliance in paying land and building taxes. The factors analyzed include land and building tax services, taxation sanctions, Tax Object Sales Value (NJOP), knowledge of land and building taxes, and taxpayer awareness. Additionally, community income was also examined as a moderating variable.

Research Methods and Data Collection

This study uses a survey method to collect primary data through a questionnaire. A total of 105 respondents were taken as samples from a population of 115,678 taxpayers. Hypothesis testing was carried out using multiple linear regression with the help of Statistical Package for Social Science (SPSS) software. The survey method was chosen to gather data from a representative sample of taxpayers, which would provide a more accurate representation of the population.

Research Results and Findings

The results of this study showed that simultaneously, factors such as land and building tax services, taxation sanctions, NJOP, land and building tax knowledge, as well as taxpayer awareness have a significant influence on taxpayer compliance. Partially, tax services, sanctions, knowledge, and awareness also show positive and significant influence on compliance. However, NJOP only has a positive but not significant effect, while community income does not function as a moderating variable in the relationship between these factors and taxpayer compliance.

Additional Analysis and Recommendations

Based on the results of this study, it can be concluded that good tax services and clear sanctions greatly affect taxpayer compliance. This shows the need to improve the quality of taxation services in North Tapanuli Regency as well as strengthening sanctions systems to increase tax awareness and compliance. Knowledge of land and building taxes also plays an important role, which shows the importance of tax education to the public to increase their awareness and understanding of tax obligations.

In addition, although NJOP is declared to have a positive influence on compliance, the absence of significance shows the need for an evaluation of how to determine NJOP and how people understand that value. The income of people that does not affect as moderating variables shows that there are other factors that are more dominant in influencing tax compliance in this area.

Strategic Steps to Increase Taxpayer Compliance

By analyzing the results of this study, it is hoped that the regional government can formulate a more effective policy in managing land and building taxes, as well as increasing taxpayer compliance to support regional development. Educational efforts, information transparency, and improving services will be strategic steps in increasing tax compliance in North Tapanuli Regency.

The Role of Tax Education in Increasing Taxpayer Compliance

Tax education plays a crucial role in increasing taxpayer compliance. By educating the public about tax obligations and the importance of paying taxes, taxpayers will be more aware of their responsibilities and will be more likely to comply with tax laws. This study highlights the importance of tax education in increasing taxpayer compliance and recommends that the regional government should prioritize tax education as a key strategy in increasing tax compliance.

The Importance of Information Transparency in Increasing Taxpayer Compliance

Information transparency is another crucial aspect of increasing taxpayer compliance. By providing clear and accurate information about tax laws and regulations, taxpayers will be more aware of their responsibilities and will be more likely to comply with tax laws. This study highlights the importance of information transparency in increasing taxpayer compliance and recommends that the regional government should prioritize information transparency as a key strategy in increasing tax compliance.

Conclusion

In conclusion, this study highlights the importance of taxpayer compliance in increasing local revenue and economic development. The results of this study show that good tax services, clear sanctions, knowledge of land and building taxes, and taxpayer awareness are significant factors in increasing taxpayer compliance. The study also recommends that the regional government should prioritize tax education, information transparency, and improving services as strategic steps in increasing tax compliance in North Tapanuli Regency.

Recommendations for Future Research

This study provides a comprehensive analysis of the factors affecting taxpayer compliance in paying land and building taxes in North Tapanuli Regency. However, there are still many areas that require further research. Future studies should investigate the impact of tax education on taxpayer compliance, the role of information transparency in increasing taxpayer compliance, and the effectiveness of improving services in increasing taxpayer compliance.

Limitations of the Study

This study has several limitations. The study only analyzed the factors affecting taxpayer compliance in paying land and building taxes in North Tapanuli Regency, and the results may not be generalizable to other regions. Additionally, the study only used a survey method to collect data, which may not provide a comprehensive representation of the population.

Conclusion

In conclusion, this study provides a comprehensive analysis of the factors affecting taxpayer compliance in paying land and building taxes in North Tapanuli Regency. The results of this study show that good tax services, clear sanctions, knowledge of land and building taxes, and taxpayer awareness are significant factors in increasing taxpayer compliance. The study also recommends that the regional government should prioritize tax education, information transparency, and improving services as strategic steps in increasing tax compliance in North Tapanuli Regency.
Frequently Asked Questions (FAQs) about Taxpayer Compliance in North Tapanuli Regency

Q: What is taxpayer compliance, and why is it important?

A: Taxpayer compliance refers to the willingness of taxpayers to pay their taxes on time and in full. It is an important aspect of increasing local revenue and economic development. Taxpayer compliance is crucial because it helps the government to fund public goods and services, such as education, healthcare, and infrastructure.

Q: What are the factors that affect taxpayer compliance in North Tapanuli Regency?

A: The factors that affect taxpayer compliance in North Tapanuli Regency include land and building tax services, taxation sanctions, Tax Object Sales Value (NJOP), knowledge of land and building taxes, and taxpayer awareness. Additionally, community income was also examined as a moderating variable.

Q: What is the role of tax education in increasing taxpayer compliance?

A: Tax education plays a crucial role in increasing taxpayer compliance. By educating the public about tax obligations and the importance of paying taxes, taxpayers will be more aware of their responsibilities and will be more likely to comply with tax laws.

Q: How can the regional government increase taxpayer compliance in North Tapanuli Regency?

A: The regional government can increase taxpayer compliance in North Tapanuli Regency by prioritizing tax education, information transparency, and improving services. This can be achieved through various strategies, such as providing tax education programs, improving the quality of taxation services, and increasing transparency in tax laws and regulations.

Q: What is the impact of NJOP on taxpayer compliance?

A: The results of this study show that NJOP has a positive but not significant effect on taxpayer compliance. This suggests that NJOP is not a significant factor in increasing taxpayer compliance in North Tapanuli Regency.

Q: Can community income affect taxpayer compliance?

A: The results of this study show that community income does not function as a moderating variable in the relationship between the factors and taxpayer compliance. This suggests that community income is not a significant factor in increasing taxpayer compliance in North Tapanuli Regency.

Q: What are the limitations of this study?

A: This study has several limitations. The study only analyzed the factors affecting taxpayer compliance in paying land and building taxes in North Tapanuli Regency, and the results may not be generalizable to other regions. Additionally, the study only used a survey method to collect data, which may not provide a comprehensive representation of the population.

Q: What are the recommendations for future research?

A: Future studies should investigate the impact of tax education on taxpayer compliance, the role of information transparency in increasing taxpayer compliance, and the effectiveness of improving services in increasing taxpayer compliance.

Q: What are the implications of this study for policymakers?

A: The results of this study have implications for policymakers in North Tapanuli Regency. The study highlights the importance of prioritizing tax education, information transparency, and improving services in increasing taxpayer compliance. Policymakers should consider these factors when developing policies to increase taxpayer compliance in the region.

Q: What are the benefits of increasing taxpayer compliance in North Tapanuli Regency?

A: Increasing taxpayer compliance in North Tapanuli Regency can have several benefits, including increased local revenue, improved economic development, and better public goods and services.