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Obedience taxpayer was one of the important things in increase tax
accepting but obedience of taxpayer in Indonesia was not good yet. Many
taxpayers assumed tax is a load and try to avoid it. The purpose of this research was
to know was the factor of notice of tax payable (SPPT), sanctions, tax service and
taxpayer income influenced obedience of civilians in did Building and Earth tax
payment. This research was analytic descriptive or explanation research. The
procedure to got data and information was taken by questioner. From that
procedure, there did analyze to know the data validity and reliability. Beside that,
there did factor analyze and double regressions analyze to know influence level,
significance and domination of the four factors. The result showed 1) SPPT factor,
sanctions, tax service and taxpayer income has positive influence and significance.
2) based on double regression analyze that tax service had dominant influence
towards obedience of civilians in did Building and Earth tax payment. So level of
obedience of civilians had influenced by many factors. But the most dominant
factor was tax service. The tax service connect to how the work of the tax employee
in its relation with taxpayer. Beside that, there was a thing that must be clear, it was
law sanctions of noncompliance taxpayer. It hopes the recovering of tax service
system and assertiveness sanctions has influence on increasing obedience of
civilians and also Building and Earth tax income can be optimal.
Kata Kunci : kepatuhan masyarakat, pajak bumi dan bangunan
