Pengaruh Keakuratan SPPT Dan Pendapatan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2)

The purpose of this study is to examine the influence of SPPT accuracy, and income to Taxpayer compliance in paying land taxes rural and urban building in Palembang City. This study uses Compliance Theory as the theory. The data used in this study are primary data in the form of questionnaire. The population is all of PBB-P2 Taxpayer in Palembang City. The sampling technique which used is purposive sampling and snowball sampling with used 101 samples to analyze. The data analysis method used was multiple linear analysis with SPSS version 24. The result showed that SPPT accuracy, and income have positive and significant affect to Taxpayer compliance in paying land taxes rural and urban building in Palembang City.