Aisha Kusuma Wardani, 7101416092 (2020) PENGARUH SIKAP, KESADARAN WAJIB PAJAK, DAN PENGETAHUAN PERPAJAKAN DENGAN KONTROL PETUGAS KELURAHAN SEBAGAI VARIABEL MODERASI TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN WONOSEGORO, KABUPATEN BOYOLALI. Under Graduates thesis, Universitas Negeri Semarang.

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Abstract

Land and Building Tax is a type of local tax that is fully regulated by the government in determining the amount of tax, this tax is important for the implementation and improvement of development and increase the prosperity and welfare of the people. This study aims to examine the effect of the attitude of taxpayers, taxpayer awareness, and knowledge of taxation on the compliance of land and building taxpayers with control of village officials as a moderating variable The study population is a land and building tax payer in Wonosegoro District, Boyolali Regency with a total of 22,710. The total sample of 100 taxpayers obtained through the calculation of the Slovin Formula with an error rate of 10%. The sampling technique uses proportionate random sampling based on villages. The analytical tool in this study uses descriptive analysis, and moderated regression analysis with analysis of absolute difference in value. Hypothesis test results show that the attitude of taxpayers does not affect the compliance of land and building taxpayers, while the awareness of taxpayers, and tax knowledge has a positive effect on the compliance of land and building taxpayers. The attitude of taxpayers has a significant positive effect on the compliance of land and building taxpayers with the control of village officials as a moderating variable. Awareness of taxpayers does not affect the compliance of land and building taxpayers with the control of village officials as a moderating variable. Knowledge of taxation has a significant positive effect on the compliance of land and building taxpayers with the control of village officials as a moderating variable. Based on the results of hypothesis testing, the author can conclude that the control of urban village officials is able to moderate the influence of the attitude of taxpayers and tax experts on land and building tax compliance, but unable to moderate the effect of taxpayer awareness of compliance of land and building taxpayers. The advice given is that socialization regarding law number 12 of 1994, which contains about tax procedures to add insight of taxation in order for taxpayers to maintain awareness in paying land and building taxes.

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