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Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak PBB-P2 (Studi pada Wajib Pajak di Desa Nagasari Kecamatan Karawang Barat Periode 2020-2024)

  • Adhwa Raihanah Deswita1*
  • Suhono Suhono2
  • Eva Maria Sulastri3
1,2,3 University of Singaperbangsa Karawang image/svg+xml
* Corresponding Author: Adhwa Raihanah Deswita
JEMSI Volume 12 Nomor 5 October 2026

Abstract

Local taxes play a strategic role in supporting development financing and enhancing the fiscal capacity of regional governments. One of the important types of local taxes is the Rural and Urban Land and Building Tax (PBB-P2), whose compliance level remains a challenge in various regions. This study aims to analyze the effect of tax knowledge and taxpayer awareness on taxpayer compliance in PBB-P2 in Nagasari Village, West Karawang District, for the period 2020–2024. This research employs a quantitative approach with a causal explanatory design. The population consists of 6,689 PBB-P2 taxpayers, with a sample of 100 respondents selected using purposive sampling. Primary data were collected through a Likert-scale questionnaire, and data analysis was conducted using multiple linear regression with SPSS. The results indicate that tax knowledge has a positive and significant effect on taxpayer compliance, while taxpayer awareness has a positive but not statistically significant partial effect. Simultaneously, both variables have a significant effect on taxpayer compliance. The coefficient of determination shows that the two variables explain only 6.3% of the variation in taxpayer compliance, indicating that other factors outside the model also influence compliance. These findings suggest that improving PBB-P2 taxpayer compliance is more effectively achieved through strengthening practical tax knowledge, supported by better service quality, administrative ease, and tax socialization.

Keywords

Tax Knowledge Taxpayer Awareness Taxpayer Compliance PBB-P2

How to Cite

Citation Format
Deswita, A. R., Suhono, S., & Sulastri, E. M. (2026). Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak PBB-P2 (Studi pada Wajib Pajak di Desa Nagasari Kecamatan Karawang Barat Periode 2020-2024). JEMSI (Jurnal Ekonomi, Manajemen, Dan Akuntansi), 12(5), 4478-4488. https://doi.org/10.35870/jemsi.v12i5.6958

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Author Biographies

Adhwa Raihanah Deswita, University of Singaperbangsa Karawang

Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang, Indonesia.

Suhono Suhono, University of Singaperbangsa Karawang

Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang, Indonesia.

Eva Maria Sulastri, University of Singaperbangsa Karawang

Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang, Indonesia.

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Copyright (c) 2026 Adhwa Raihanah Deswita, Suhono Suhono, Eva Maria Sulastri

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