PENGARUH NILAI JUAL OBJEK PAJAK, PEMAHAMAN ATURAN PAJAK, TINGKAT PENDIDIKAN WAJIB PAJAK DAN KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN PEMBAYARAN PAJAK BUMI BANGUNAN DI KECAMATAN BANJIT KABUPATEN WAY KANAN PROVINSI LAMPUNG

This research aims to determine how the selling value of tax objects, understanding of tax regulations, level of education, and trust in the government influence PBB payment compliance in Bajit District, Way Kanan Regency, Lampung Province. The sampling technique in this study used cluster sampling with the total number of respondents used being 100 respondents taken from 20 villages in Banjit District. The data in this research uses the classic assumption test and hypothesis testing using the SPSS 22 test. Based on the results of the first hypothesis, it shows that the sales value of the tax object has a significant positive effect on compliance with property tax payments. The results of the second hypothesis show that understanding tax regulations has a significant positive effect on compliance with land and building tax payments. The results of the third hypothesis show that the taxpayer's education level has no effect on compliance with property tax payments. The results of the fourth hypothesis show that trust in the government has no effect on compliance with property tax payments.