Hubungan Persepsi Tentang Pajak Dan Ekspektasi Dengan Kesadaran Wajib Pajak Bumi Dan Bangunan Di Kelurahan Petir Kecamatan Cipondoh Kota Tangerang


  • Saripudin Saripudin Pascasarjana Universitas Islam Syekh-Yusuf
  • M. Rosul Asmawi Pascasarjana Universitas Islam Syekh-Yusuf
  • Jarnawi Afgani Pascasarjana Universitas Islam Syekh-Yusuf
  • Sutarman Sutarman Pascasarjana Universitas Islam Syekh-Yusuf



The Relationship of Perceptions About Taxes And Expectations With Awareness Of Land Taxpayers And. Purpose wants to know (1). The relationship between tax perception and PBB awareness. (2). Relationship of expectations with UN awareness (3). The relationship between tax perceptions and expectations together with PBB awareness. Correlational model survey method. The population is 238 people. The sample uses the Slovin formula, so with an error rate of 0.05%, a sample of 149,216 = 150 respondents is obtained. Proportional Random Sampling. The three-variable questionnaire instrument was validated using item analysis, the reliability of the instrument was measured using the variable formula. Correlation analysis techniques as well as simple regression and multiple regression. Significant test 0.05. Conclusion: (1). There is a significant relationship between perceptions of taxpayers, with K. correlation ry.1 = 0.530 > r-table (r-table = 0.195 at = 0.05 and r-table = 0.256 at = 0.01). (2). There is a significant relationship with taxpayer awareness, with k. correlation ry.2 = 0.587 > r-table (r-table = 0.195 at = 0.05 and r-table = 0.256 at = 0.01). (3). There is a significant relationship between perception and awareness of paying taxpayers in the Cipondoh District Office Tangerang City with k. correlation ry.1.2 = 0.614 > rtable (rtable = 0.195 at = 0.05 and rtable = 0.256 at = 0.01).

 Keywords: Perception, Expectation, Tax Awareness