p–ISSN: 2723 - 6609 e-ISSN: 2745-5254
Vol. 5, No. 01 January 2024 http://jist.publikasiindonesia.id/
Doi: 10.59141/jist.v5i01.873 122
THE EFFECT OF TAXPAYER AWARENESS AND INCOME LEVEL ON THE
COMPLIANCE OF LAND TAXPAYERS OF RURAL AND URBAN
BUILDINGS IN MARGOSARI VILLAGE, KULON PROGO REGENCY,
YOGYAKARTA
Evanny Emanuela Rumui¹
*
, Rochmad Bayu Utomo²
Universitas Mercu Buana Yogyakarta, Indonesia
Email: [email protected]
1
*, [email protected]
2
*Correspondence
ABSTRACT
Keywords: Awareness, income
level, compliance of land,
building taxpayers.
This study aimed to test whether taxpayer awareness and income level
affect land and building tax in Margosari village, Kulon Progro district,
Yogyakarta. This type of research is quantitative, with the research
object being rural and urban building taxpayers in Margosari Village,
Kulon Progo District, Yogyakarta. The population in this study were all
land and building taxpayers in Margosari village, Kulon Progo Regency,
Yogyakarta. The sample collection technique taken by the researcher
uses a non-probability sampling technique with a purposive sampling
method, namely one of the sampling intentionally with specific
considerations from the researcher. Samples in this study were selected
based on criteria, namely samples with land and building rights. The
results of this study indicate that taxpayer awareness and income level
significantly and positively affect taxpayer compliance in Margosari
Village, Kulon Progo Regency, Yogyakarta.
Introduction
Taxes are a relatively large part of state revenue; taxes are also one of the efforts to
realise a country's or state's independence in national development (Putri & Najicha,
2021). National development is a continuous and continuous activity that aims to improve
the welfare of the people in Indonesia materially and spiritually (Adi & Yushita, 2018).
To achieve this goal, much attention needs to be paid to the issue of development
financing. Tax revenues can finance development for the nation's benefit (Rumui, Sari,
Hidayah, Utomo, & Pabulo, 2023).
Every individual must understand that he or she is a taxpayer who must pay the
Rural and Urban Land and Building Tax (PBB-P2) or own land and buildings (Husen,
2018). It is clearly stated that the payment due date is stated in the Tax Return Payable
(SPPT) so that taxpayers are legally bound to fulfil obligations before payment is due
(Ma’ruf & Supatminingsih, 2020). However, many taxpayers are still stuck or delayed in
paying land and building taxes (Yanti, Yuesti, & Bhegawati, 2021). So, the state has
difficulty collecting taxes, including the Rural and Urban Land and Building Tax (PBB-
P2). The average taxpayer in Indonesia ignores tax payments, thus making the
government often fail to realise taxes according to the set target; taxpayers do not comply
in fulfilling their tax obligations can be influenced by several factors, including:
First, what causes taxpayer non-compliance in fulfilling their tax obligations is
taxpayer awareness. Taxpayer awareness can be interpreted as a situation where taxpayers
The Influence Of Cyberloafing And Organizational Commitment To Employee Performance
With Self-Control As A Moderation Variable
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 123
understand taxes and are willing to pay taxes without coercion. The awareness of paying
taxes is indeed difficult for the government to control. As stated (Tuwo, 2016), taxpayer
awareness is a constellation of cognitive, affective, and conative components that interact
in understanding, feeling, and behaving toward the meaning and function of taxes.
Taxation has logical consequences for taxpayers, so they are willing to contribute funds
to implement tax functions by paying tax obligations on time and in the right amount
(Setiaji & Nisak, 2017).
Second, their income level causes taxpayers to be non-compliant in fulfilling their
tax obligations. According to (Rahman, 2018), income is also a driving factor so people
can pay taxes on time. Income can be interpreted as the amount of money a person
receives from a disjoint or part-time job in a certain period (Setiaji & Nisak, 2017).
In Margosari village, Kulon Progo District, taxpayer compliance in the past few years to
pay their wages has not been optimal. This can be seen from the last few years of
unrealised targets that have been set.
Table 1
Level of compliance and Land and Building Tax Revenue in Margosari Village, Kulon
Progo District, Yogyakarta
Year
Sum
Ketatapan
Sum
Realisation
SPPT
resolution
(RP)
SPPT
realisati
on
(RP)
2018
3.724
261.904.592
3.545
261.126.950
2019
3.766
264.174.863
3.525
261.596.030
2020
3.929
359.266.286
3.639
340.665.097
2021
4.028
370.501.007
3.586
341.109.082
2022
4.062
375.824.453
3.370
321.421.916
Land and Building Tax Revenue (PBB) in Margosari Village in 2018-2022. Based
on the table above, it can be seen that the presentation every year does not meet the set
targets. This can be seen from the realisation every year. In the last five years, in
Margosari Village, although it seems to have increased, the Land and Building Tax (PBB)
has not reached the predetermined target. This should concern the local government
because of the revenue from the land and building tax (PBB) (Aswati, Mas’Ud, & Nudi,
2018).
From the pre-research conducted by researchers, several problems determine the
level of community compliance as taxpayers in paying the Rural and Urban Building
Land Tax (PBB-P2) in Margosari Village, including lack of public awareness as taxpayers
about the importance of paying taxes and people who still do not care about the
importance of paying taxes on time, so they delay the time of paying taxes until finally
not paying. In addition, the income level factor in Margosari Village is a problem for
residents who have difficulty paying the Building Land Tax (PBB).
Evanny Emanuela Rumui, Rochmad Bayu Utomo
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 124
Tax Definition
According to Law No. 28 of 2017, tax is a mandatory contribution to the state owed
by an individual or entity that is coercive based on the Law, with no direct compensation
and used for state purposes for the greatest prosperity of the people (Law, 2017).
Land and Building Tax
The enactment of Law No. 28 of 2009 concerning Regional Taxes and Regional
Levies requires regions to be ready to accept the transfer of UN management of urban
and rural sectors, which have been part of the central tax (YULFANI, 2020). Rural and
Urban Building Land Tax is a tax on land and buildings owned, controlled, and utilised
by individuals or entities, except for areas used for plantation, forestry, and mining
business activities (Wijaya & Yushita, 2021). Meanwhile, the plantation, forestry, and
other business sectors are still collected by the central government.
Research Methods
Types of Research
The type of research is quantitative research with the object of research namely
Land Taxpayers of Rural and Urban Buildings in Margosari Village, Kulon Progo
District, Yogyakarta. Quantitative/statistical to test established hypotheses.
This study uses primary data from the distribution of questionnaires to respondents
by making a set of written questions so that respondents can fill in a number scale as an
assessment indicator. The questionnaire in this study contains questions regarding
research data on Taxpayer awareness and Income Level on Land Taxpayer Compliance
of Rural and Urban Buildings in Margosari Village.
Data Collection Methods
The data collection technique in this study used questionnaire/questionnaire
techniques. According to (Sugiyono, 2013: 199), a questionnaire is a technique of
obtaining data by making a set of written questions so that respondents can fill in a number
scale as an assessment indicator. SPPS Version 25 is an application tool used for data
processing.
Population and Sample
According to Sugiyono (2015: 117), a population is a generalised area consisting
of objects or subjects with specific qualities and characteristics determined to be studied,
and researchers can conclude. At the same time, the sample is part of the number and
characteristics possessed by the population (Sugiyono, 2013: 149). This study's
population is all Rural and Kotakaan taxpayers building land in Margosari Village, Kulon
Progo District, Yogyakarta. This sample size was taken using the Hair formula. Hair et
al. formula: minimum sample 5-10 times indicator variable. The number of indicators in
this study is 12, so seven times 12 (7 × 12 = 84). So if based on the Hair Formula et al.,
then the number of samples of this study is 84.
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With Self-Control As A Moderation Variable
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Results and Discussion
Descriptive Statistics
Table 2
Hasil Uji Descriptive Statistics
N
Minimu
m
m
Maximu
m
m
Mean
Std.
Deviation
AWARENESS
84
16
28
21.94
2.765
LEVEL
INCOME
84
4
16
12.14
1.915
MANDATORY
COMPLIANCE
TAX
84
17
28
22.44
2.490
Valid N (listwise)
84
Based on the results of the descriptive statistical test above, we can describe the
distribution of data obtained by the researcher of the Variable of Consciousness (X1);
from these data, it can be described that the Minimum value is 16 while the Maximum is
28, the average value of Consciousness is 21.94, and the standard Deviation of
Consciousness is 2.765. From the data, the variable Income Level (X2) shows that the
Minimum value is four while the Maximum is 16, the average value of Consciousness is
12.14, and the standard Deviation of Consciousness is 1.915. From these data, the
Taxpayer Compliance Variable (Y) can be described as the minimum value being 17
while the maximum is 28, the average value of awareness is 22.44, and the standard
deviation of awareness is 2.490.
Validity and Reliability Test
1. Validity Test
Table 3
Validity test results
No
Variable
Question
r
calculate
r table
information
1
Consciousness (X1)
X1.1
0,655
0,296
Valid
X1.2
0,62
0,296
Valid
X1.3
0,711
0,296
Valid
X1.4
0,678
0,296
Valid
X1.5
0,719
0,296
Valid
X1.6
0,713
0,296
Valid
X1.7
0,645
0,296
Valid
2
Income Level (X2)
X2.1
0,825
0,296
Valid
X2.2
0,756
0,296
Valid
X2.3
0,711
0,296
Valid
X2.4
0,807
0,296
Valid
Evanny Emanuela Rumui, Rochmad Bayu Utomo
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 126
3
Taxpayer Compliance
(Y)
Y1.1
0,851
0,296
Valid
Y1.2
0,754
0,296
Valid
Y1.3
0,821
0,296
Valid
Y1.4
0,755
0,296
Valid
Y1.5
0,668
0,296
Valid
Y1.6
0,738
0,296
Valid
Y1.7
0,608
0,296
Valid
It can be concluded that all indicators used to measure the variables used in this study are
valid. Because recalculate> table, so all these indicators are valid.
2. Reliability Test
Table 4
Reliability Test Results
Variable
Koefisien
Cronbach Alpha
Standard
koefisien
Keterangan
Kesadaran
0,798
0,60
Reliabel
Tingkat Pendapatan
0,756
0,60
Reliabel
Kepatuhan wajib pajak
0,863
0,60
Reliabel
Hasil tersebut menunjukan bahwa semua variabel mempunyai nilai Cronbach Alpha yang
cukup besar yaitu sama dan diatas 0,60 sehingga dapat dikatakan semua konsep pengukur masing-
masing variabel dari kuesioner adalah reliabel.
Uji Normalitas
Table 5
Hasil Uji Normalitas One-Sample Kolmogorov-Smirnov Test
N
84
Normal Parameters
a,b
Mean
.0000000
Std.
Deviation
1.84964244
Most Extreme Differences
Absolute
.076
Positive
.076
Negative
-.050
Test Statistic
.076
Asymp. Sig. (2-tailed)
.200
c,d
The results of the Kolmogorov-Smirnov test in Table 5 show the value of
Asymp.Sig. (2-tailed) of 0.200. From these results, the residual data in this regression
model is usually distributed because of the Asymp.Sig value. (2- tailed) above 0.05.
Multicollinearity Test
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With Self-Control As A Moderation Variable
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 127
Table 6
Uji Multilonearite Coefficientsa Begins
1
AWARENESS
.761
1.314
INCOME LEVEL
.761
1.314
From Table 6 above, it can be seen that the calculation results obtained in the
collinearity statistics section, the VIF value on all independent variables is smaller than
10, and the tolerance value is above 0.1. 63 These results can mean that all independent
variables in this study did not occur as symptoms of multicollinearity.
Uji Heteroskedastists
Figure 1
Heteroscedasticity test results
From the results of the heteroscedasticity test analysis in Figure 1 on the scatterplot
graph, it can be seen that the points are spread randomly and scattered above or below the
number 0 Y axis. From these results, it can be concluded that there is no heteroscedasticity
in the regression model.
Uji Hypoplant
1. Multiple Linear Regression Analysis
Table 7
Results of Multiple Linear Regression Analysis Coefficients
Unstandardised
Coefficients
Standardis
e d
Coefficient
s
Beta
t
Say.
Model B
Std. Error
1
(Constant)
8.449
1.743
4.848
.000
AWARENESS
.409
.085
.454
4.796
.000
INCOME LEVEL
.414
.123
.318
3.366
.001
Based on Table 7 above, it can be seen that the variable awareness value coefficient
is 0.409, and the variable income level is 0.414. From the results of the multiple linear
regression test above, the following equation is obtained:
Y = 8,449 + 0.409Awareness + 0.414 Income Level
Evanny Emanuela Rumui, Rochmad Bayu Utomo
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 128
Test t
Table 8
Coefficient
Unstandardised
Coefficients
Standardis
e d
Coefficient
s
Beta
t
Say.
Model B
Std. Error
1
(Constant)
8.449
1.743
4.848
.000
AWARENESS
.409
.085
.454
4.796
.000
INCOME LEVEL
.414
.123
.318
3.366
.001
The variable of taxpayer awareness has a positive and significant effect on Taxpayer
Compliance. The calculated value of the Consciousness variable is 4.796, with a
significant value of 0.00 0. This significant value is less than the signification limit value,
which is 0.05. In addition, by looking at the positive coefficient value, the hypothesis
stating that the Awareness variable has a positive and significant effect on taxpayer
compliance is accepted (Salmah, 2018).
The Income Level variable has a positive and significant effect on taxpayer
compliance. The calculated value of the Income Level variable is 3.366. The significance
value is smaller than the signification value limit of 0.05. In addition, by looking at the
positive coefficient value, the hypothesis states that the variable Level of Opinion has a
positive and significant effect on compliance.
The Effect of Taxpayer Awareness on Taxpayer Compliance
The results of testing the variable of taxpayer awareness have significant value.
This states that the independent variable has a significant favourable influence on the
dependent variable. So, it can be concluded that the variable of taxpayer awareness has a
significant or actual effect on taxpayer compliance in paying land tax on rural and urban
buildings in Margosari village, Kulon Progo Regency, Yogyakarta.
It can be concluded that the results of testing the variable of taxpayer awareness
have significant value because, according to respondents, they believe the tax collector
results will return to society and also understand how vital taxes are for national
development. Also, the average community in Margosari village has a level of education
that can be pretty reasonable, ranging from a diploma to a bachelor's degree. Most of the
people in Margosari village have jobs in the government (PNS), which requires them to
fulfil the obligation to pay for land and building plants (PBB).
This is based on Ina Purwaningsih, Chaidir Iswanaji, and Risma Wira Bharata's
(2022) research, who prove that tax awareness positively affects taxpayer compliance.
The research of Marthika, 2021 does not support this) Moreover, (Kurniawati and
Wulandari prove that awareness does not significantly affect taxpayer compliance. This
shows the low public awareness of the importance of UN payments.
The Effect of Income Level on Taxpayer Compliance
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With Self-Control As A Moderation Variable
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 129
The variable test results of the taxpayer's income level have a tax value. This states
that the independent variable has a significant favourable influence on the dependent
variable. So, it can be concluded that taxpayers' variable income level has a significant or
actual effect on taxpayer compliance in paying land tax on rural and urban buildings in
Margosari village, Kulon Progo Regency, Yogyakarta.
People in Margosari Village, Kulon Progo Regency, will not have difficulty
fulfilling their tax obligations if the value paid is below the income they earn regularly.
Economic factors are very fundamental in terms of carrying out obligations. People with
low incomes will find it difficult to pay taxes. Most of them will make ends meet first
before paying taxes. Therefore, a person's income level can affect his awareness and
compliance with legal provisions and obligations.
In addition, the positive and significant influence between income variables on the
compliance of land and building taxpayers can be caused because the income obtained by
land and building taxpayers in Margosari Village will affect their compliance in paying
land and building taxes. Most respondents in this study had an income between Rp
1,000,000.00 and Rp 4,000,000.00, but few also had an income below Rp 1,000,000.00
monthly.
This is according to the research of (Oktavianti et al., 2021) and Laula Dwi
Marthika (2021), proving that tax awareness positively affects taxpayer compliance. This
is not to the research of Riva Aulia Isyatami Hidayat (2019), which proves that awareness
does not significantly affect taxpayer compliance.
Conclusion
Based on the results of data analysis and discussion that has been carried out in the
previous chapter, it can be concluded that Taxpayer Awareness has a positive effect on
Taxpayer compliance and is significant on land and building taxpayer compliance in
Margosari village, Kulon Progo Regency, Yogyakarta 2023, and the Income Level of
taxpayers has a positive and significant effect on land and building taxpayer compliance
in Margosari village, Kulon Progo Regency, Yogyakarta 2023.
Evanny Emanuela Rumui, Rochmad Bayu Utomo
Jurnal Indonesia Sosial Teknologi, Vol. 5, No. 01, January 2024 130
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