ABSTRACT

Rivan Rusdianto. 1710411210024. 2021. The Effect Of Community Participation And Quality Of Services On Land Taxpayer Compliance And

Rural And Urban Building (Pbb-P2) at the Office of the Regional Tax and Retribution Management Agency of Seruyan Regency. Under the guidance of Widyakanti.

            This study aims to determine the effect of community participation and service quality on compliance with Rural and Urban Land and Building Taxpayers (PBB-P2) at the Regional Tax and Levy Management Agency of Seruyan Regency.

            The population in this study is Rural and Urban Land and Building Taxpayers (PBB-P2) registered with the Regional Tax and Levy Management Agency of Seruyan Regency domiciled in Hanau Regency. The sample in this study were 97 taxpayers. Methods of collecting data with a questionnaire. The questionnaire was tested for validity and reliability before collecting research data. The data analysis technique in this study uses the Classical Assumption Test, Multiple Linear Analysis, and Hypothesis Testing.

            The results of this study indicate that public participation has a positive and significant effect on taxpayer compliance. This is evidenced by the positive regression coefficient value of 0,159 and t_count is greater compared to t_table (2,066 > 1,989) in the significance of 5%. In addition, the significance value of public participation on taxpayer compliance is smaller than the value of ? = 5% (0,042 < 0,05). which shows that public participation has a significant effect on taxpayer compliance. Service quality has a positive and significant effect on taxpayer compliance. This is evidenced by the positive regression coefficient value of 0,147 and t_count is greater compared to t_table (3,540 > 1,989) in the significance of 5%. In addition, the significance value of service quality on taxpayer compliance is smaller than the value of ? = 5% (0,001 < 0,05) which shows that service quality has a significant effect on taxpayer compliance. Community participation and service quality together have a positive and significant effect on taxpayer compliance. This is evidenced by the value of the coefficient of determination (R2) which is positive value of 0,250 and f_count is greater compared to f_table (15,635 > 3,092) in the significance of 5%. In addition, the significance value of community participation and service quality simultaneously on taxpayer compliance is smaller than the value of ? = 5% (0,000 < 0,05) which shows that public participation and service quality have a significant effect on taxpayer compliance.

Keywords : Community Participation, Service Quality and Taxpayer Compliance