Correlation of Tax Knowledge and Income Level on Taxpayer Compliance in Paying Land and Building Tax

Abstract

Purpose: This study aims to determine the relationship between taxation knowledge and income level on taxpayer compliance in paying land and building tax, both partially and simultaneously.

Methods: This research is a correlational quantitative study on PBB owners in Bekasi, using stratified random sampling and the Slovin formula for sampling. Data were collected through a Google Form questionnaire and analyzed using Pearson correlation and multiple correlation using SPSS version 25.

Findings: The results of this study prove that taxation knowledge and income level partially and simultaneously have a relationship with taxpayer compliance in paying land and building tax on residents in Bekasi City.

Practical Implications: The research shows that tax knowledge and income level significantly affect taxpayer compliance in Bekasi City. Local governments need to improve tax education programs and consider variations in income levels to increase community participation in fulfilling tax obligations. Implementing this strategy is expected to increase public awareness and compliance, supporting regional development.