PENGARUH KESADARAN WAJIB PAJAK, PENGETAHUAN PERPAJAKAN DAN EGOISME PSIKOLOGIS TERHADAP KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi kasus pada Kecamatan Warungkiara, Sukabumi Jawa Barat)

The enactment of Law No. 12 of 1994 concerning PBB (Land and Building Tax), PBB is a mandatory levy that must be paid by individuals or entities that own or control land and buildings that provide economic or social benefits. The payment of Land and Building Tax is still not optimal. Therefore, there is a need for improvements in the collection of PBB, one of which is by increasing taxpayer awareness, tax knowledge, and psychological egoism towards taxpayer compliance in paying land and building taxes in Warungkiara District. The research method uses a quantitative research type. Data analysis using multiple linear regression. The research results show that partially, taxpayer awareness does not affect taxpayer compliance, while tax knowledge affects taxpayer compliance and psychological egoism does not affect taxpayer compliance. Then, simultaneously, taxpayer awareness, tax knowledge, and psychological egoism affect community compliance in paying land and building taxes.
Keywords: Awareness, Knowledge, Psychological Egoism, Compliance, and Taxpayer