HUBUNGAN KEPATUHAN WAJIB PAJAK DENGAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN TAHUN 2012 DI KABUPATEN BANYUWANGI

Abstract

This research aimed to determine whether there was a relationship between taxpayer compliance with land and building tax revenue in rural and urban areas in 2012 in Banyuwangi Regency by using quantitative, associative approach. The research population was all villages and sub-districts in Banyuwangi Regency. Sampling technique used systematic sampling. The number of samples used was totally 15 villages (Land and Building Tax/PBB-P2 village) and 8 villages/ sub-districts (PBB-P2). Data collection techniques used include interview, questionnaire and documentation. The data were analyzed using statistical method of non-parametric Spearman rank correlation (rs). Analysis of rs showed rs table was 0.351 while rs statistic was 0.942 (rs statistic > rs table). Furthermore, to examine the significance of the statistical calculation of rs, a testing through ttest formula was undertaken. ttest calculation showed that tstatistic was 12.841. Compared with ttable db = N-2 at 95% significance level equal to 2.080, statistical calculation was higher. The results indicated that there was a relationship between taxpayer compliance and land and building tax revenue in rural and urban areas in 2012 in Banyuwangi Regency.