PENGARUH KENAIKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KOTA PALEMBANG

This purpose of this study is to analyze the effect of the variable increase and tax sanctions have an influence on compliance in paying land and building taxes in the city of Palembang. The population used is all taxpayers (WP) in the city of Palembang in 2019, while the sample selection using a purposive sampling method in order to obtain a sample of 50 taxpayers who meet the criteria of purposive sampling. The data analysis technique of this study used SPSS software version 22. The analytical method used was Moderated Regression Analysis. The results of this study indicate that: (1) the effect of the increase does not significantly influence the compliance of taxpayers, (2) sanctions affect the compliance of taxpayers, (3) the increase and tax sanctions affect the compliance of taxpayers in paying land and building taxes in the city of Palembang