The Effect of Tax Knowledge and Taxpayer Attitudes on The Effectiveness of Land and Building Tax Revenue Through Taxpayer Compliance as an Intervening Variable (a Study in Garut Kota District, Garut Regency)
DOI:
https://doi.org/10.61194/ijat.v4i2.1085Keywords:
tax knowledge, taxpayer attitudes, taxpayer compliance, tax revenue effectiveness, land and building taxAbstract
This study analyzes the direct and indirect effects of tax knowledge and taxpayer attitudes on Land and Building Tax (LBT) revenue effectiveness, utilizing taxpayer compliance as an intervening variable. Focused on the high-potential yet underperforming Garut Kota District, this research employs a quantitative methodology integrating Partial Least Squares-Structural Equation Modeling (PLS-SEM) and Importance-Performance Map Analysis (IPMA). Data were collected from 100 respondents determined using the Slovin technique. Empirical results indicate that tax knowledge and taxpayer attitudes exert a significant positive effect on taxpayer compliance, which subsequently drives LBT revenue effectiveness. Crucially, compliance successfully mediates the impact of both knowledge and attitudes on revenue effectiveness. The formulated model accounts for 77.1% of the revenue effectiveness variance. Furthermore, IPMA highlights that taxpayer attitudes possess the most substantial influence. These findings provide practical insights for local governments to formulate targeted tax strategies, strengthen administration, and optimize future tax revenues.
References
Adhikara, M. A., Maslichah, M., Diana, N., & Basyir, M. (2022). Taxpayer Compliance Determinants: Perspective of Theory of Planned Behavior and Theory of Attribution. International Journal of Business and Applied Social Science, 34–42. https://doi.org/10.33642/ijbass.v8n1p4 DOI: https://doi.org/10.33642/ijbass.v8n1p4
Agustin, K., Lutfiah, D., Aulia, S. N., & Supraja, G. (2024). Taxpayer Compliance In Paying Land And Building Tax In Karang Berombak Village West Medan. International Journal of Management, Economic and Accounting, 2(2), 2101–2118. https://doi.org/10.61306/IJMEA.V2I2.423
Anggraeni, I., & Halimatusadiah, E. (2022). Pengaruh Efektivitas Pajak Bumi dan Bangunan dan Kontribusi Pajak Bumi dan Bangunan terhadap Efektivitas Pendapatan Asli Daerah: Studi. Bandung Conference Series: Accountancy , 2(1), 673–678. https://doi.org/10.29313/BCSA.V2I1.2062 DOI: https://doi.org/10.56244/accrual.v1i1.601
Ayuningsekar, C. I., Jaelani, A. K., & Hermawan, S. (2023). Legitimacy Principle of Equality in Collection of Rural and Urban Land Tax. Journal of Sustainable Development and Regulatory Issues (JSDERI), 1(3), 151–174. https://doi.org/10.53955/JSDERI.V1I3.15 DOI: https://doi.org/10.53955/jsderi.v1i3.15
Cahyaningsih, D., & Nuryanti, T. (2023). Correlation of Tax Knowledge and Income Level on Taxpayer Compliance in Paying Land and Building Tax. Journal of Public Auditing and Financial Management, 3, 79–86.
Dewi, N. Y. M., Purnamawati, I. G. A., & Diatmika, I. P. G. (2024). Pengaruh Pengetahuan Perpajakan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kabupaten Buleleng yang Dimoderisasi Sanksi Perpajakan. JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 15(03), 616–627. https://doi.org/10.23887/jimat.v15i03.78459 DOI: https://doi.org/10.23887/jimat.v15i03.78459
Dian, S., Pitaloka, A., & Fatimah, A. N. (2022). Analysis of The Effectiveness, Efficiency, and Contribution of Regional Taxes in Efforts to Increase Regional Original Income in Magelang Regency 2016-2020. Current Advanced Research on Sharia Finance and Economic Worldwide, 1(2), 41–50. https://doi.org/10.55047/CASHFLOW.V2I1.139 DOI: https://doi.org/10.55047/cashflow.v2i1.139
Hair, J. F., Cepeda-Carrión, G., Roldan, J. L., García-Fernández, J., & Jerónimo. (2022). Guest Editorial: Sports Management Research Using Partial Least Squares Structural Equation Modeling (PLS-SEM). International Journal of Sports Marketing and Sponsorship, 23(2), 229–240. https://doi.org/10.1108/IJSMS-05-2022-242 DOI: https://doi.org/10.1108/IJSMS-05-2022-242
Hair, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). Evaluation of the Structural Model. In Partial Least Squares Structural Equation Modeling (PLS-SEM) Using R. Springer. https://doi.org/10.1007/978-3-030-80519-7_1 DOI: https://doi.org/10.1007/978-3-030-80519-7
Hariatih, & Rahmah, R. (2025). Determinants of Carbon Emission Disclosure on Environmental Performance with Green Investment as a Moderating Variable. Research Horizon, 5(6), 2587–2598. https://doi.org/10.54518/RH.5.6.2025.908 DOI: https://doi.org/10.54518/rh.5.6.2025.908
Hukom, L. M., Rumerung, D., & Nikijuluw, J. B. (2024). Factors Affecting the Effectiveness of Rural and Urban Land and Building Tax Revenue (PBB-P2) in Central Maluku District. Journal of Tourism Economics and Policy, 4(2), 178–196. https://doi.org/10.38142/jtep.v4i2.1001 DOI: https://doi.org/10.38142/jtep.v4i2.1001
Khoirunnisa, A. P., Tinneke Hermina, ;, & Wahyuningsih, ; (2022). Analisis Efektivitas Penerimaan Pajak Bumi dan Bangunan di Kabupaten Garut. Jurnal Wahana Akuntansi : Sarana Informasi Ekonomi Dan Akuntansi, 7(1), 1–12. https://doi.org/10.52434/JWA.V7I1.2246 DOI: https://doi.org/10.52434/jwa.v7i1.2246
Kurniawan, A., Meliala, R. N. B., & Febrianto, F. R. (2022). Factors Influencing Tax Compliance in Indonesia. Jurnal Aplikasi Ekonomi Akuntansi Dan Bisnis, 5(1), 1–13. https://doi.org/10.37641/riset.v5i1.208 DOI: https://doi.org/10.37641/riset.v5i1.208
Lasmita, L., & Muspawi, M. (2024). Literatur Review: Operasionalisasi Variabel dalam Penelitian Pendidikan: Teori dan Aplikasi. Jurnal Pendidikan Tambusai, 8(3), 42925–42931. https://jptam.org/index.php/jptam/article/view/20605
Malendes, D., Sabijono, H., & Weku, P. (2024). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Pulau Batang Dua Kota Ternate. Riset Akuntansi Dan Portofolio Investasi, 2(2), 93–100. https://doi.org/10.58784/rapi.131 DOI: https://doi.org/10.58784/rapi.131
Nadyla Alfiena Candra, M. S., & Tohari, A. (2025). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, dan Sikap Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Desa Mlandangan, Kecamatan Pace, Kabupaten Nganjuk. 2, 100–108. https://doi.org/10.70134/jukoni.v2i2.598 DOI: https://doi.org/10.70134/jukoni.v2i2.598
Nuryanah, S., & Gunawan, G. (2022). Tax Amnesty and Taxpayers’ Noncompliant Behaviour: Evidence From Indonesia. Cogent Business and Management, 9(1). https://doi.org/10.1080/23311975.2022.2111844 DOI: https://doi.org/10.1080/23311975.2022.2111844
Ode Nur Ainun, W., Nuardi Tasmita, Y., & Irsan. (2022). Pengaruh Sikap, Kesadaran Wajib Pajak dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di Kecamatan Pasarwajo Kabupaten Buton. KAMPUA : Jurnal Ilmiah Akuntansi, 72–78. https://ejournal.lppmunidayan.ac.id/index.php/akuntansi/article/view/817
Oktaviano, B., Wulandari, D. S., & Fauziyyah, S. (2023). Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in the Perspective of the Theory of Planned Behavior. East Asian Journal of Multidisciplinary Research, 2(7), 3131–3150. https://doi.org/10.55927/eajmr.v2i7.4982 DOI: https://doi.org/10.55927/eajmr.v2i7.4982
Pransiska, W., & Wardhani, I. I. (2022). Effect of Taxpayer Awareness, Tax Knowledge, and Tax Socialization on Taxpayer Compliance in Paying Land and Building Tax. Jurnal Ilmiah Akuntansi Keuangan Dan Bisnis (JIKABI), 1(2), 217–231. https://doi.org/10.31289/JBI.V1I2.1413 DOI: https://doi.org/10.31289/jbi.v1i2.1413
Prasetyawati, D., Pratiwi, D. N., & Samanto, H. (2022). The Effect of Taxpayer Attitude, Taxpayer Awareness, and Education Level on Taxpayer Compliance in Paying Rural and Urban Land and Building Taxes (UN-P2) (Case Research in Teras District, Boyolali Regency). International Journal of Economics, Business and Accounting Research (IJEBAR), 6(3), 1250–1259. https://doi.org/10.29040/ijebar.v6i3.6278 DOI: https://doi.org/10.29040/ijebar.v6i3.6278
Rohmatunnisa, N. (2023). Effect Size of Land, Building and Number of Taxpayers of Land and Building Tax Revenue in the District of Pandeglang. Scientia, 2(1), 110–118. https://doi.org/10.51773/sssh.v2i1.140 DOI: https://doi.org/10.51773/sssh.v2i1.140
Safitri, Y. E. (2022). Effect of Taxpayer Awareness, Tax Knowledge, Quality of Tax Service, and Tax Sanctions on Compliance With Property Tax. Entrepreneurship and Small Business Research, 1(1), 1–6. https://doi.org/10.55980/esber.v1i1.14 DOI: https://doi.org/10.55980/esber.v1i1.14
Saputra, F., Sudarma, A., & Ismetullah, I. (2025). Pengaruh Kenaikan Nilai Jual Objek Pajak dan Kepatuhan Wajib Pajak Terhadap Penerimaan Pajak Bumi dan Bangunan (Studi Kasus UPTD PPD dan BPKPD Kota Sukabumi). 10(204), 2765–2783.
Saragih, I. D., Hsiao, C. T., Fann, W. C., Hsu, C. M., Saragih, I. S., & Lee, B. O. (2024). Impacts of interprofessional education on collaborative practice of healthcare professionals: A systematic review and meta-analysis. Nurse Education Today, 136. https://doi.org/10.1016/j.nedt.2024.106136 DOI: https://doi.org/10.1016/j.nedt.2024.106136
Sarstedt, M., Richter, N. F., Hauff, S., & Ringle, C. M. (2024). Combined Importance-Performance Map Analysis (cIPMA) in Partial Least Squares Structural Equation Modeling (PLS-SEM): A SmartPLS 4 Tutorial. Journal of Marketing Analytics, 12(4), 746–760. https://doi.org/10.1057/s41270-024-00325-y DOI: https://doi.org/10.1057/s41270-024-00325-y
Soetjahyo, S., Cahyono, D., & Sanosra, A. (2024). Taxpayer Knowledge, Service Quality, Tax Sanctions, and Awareness in Enhancing Property Tax Compliance in Jember Regency. Sentralisasi, 14(1), 220–236. https://doi.org/10.33506/sl.v14i1.3840 DOI: https://doi.org/10.33506/sl.v14i1.3840
Sugiyono. (2022). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Alfabeta.
Syahrizal, H., & Jailani, M. S. (2023). Jenis-Jenis Penelitian Dalam Penelitian Kuantitatif dan Kualitatif. Jurnal QOSIM : Jurnal Pendidikan Sosial & Humaniora, 1(1), 13–23. https://doi.org/10.61104/JQ.V1I1.49 DOI: https://doi.org/10.61104/jq.v1i1.49
Talaohu, S., Pualam, A. R. A., Bulutoding, L., Syariati, N. E., & Fadhilatunisa, D. (2024). The Moderating Effect of Tax Knowledge on Tax Sanctions, Voluntary Disclosure Program and Taxpayer Compliance Relationship. InFestasi, 20(2), 183–196. https://doi.org/10.21107/infestasi.v20i2.24192 DOI: https://doi.org/10.21107/infestasi.v20i2.24192
Weol, F., Sabijono, H., & Mintalangi, S. S. E. (2023). Efektivitas Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kelurahan Sario Kota Manado. Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis Dan Akuntansi, 11(3), 840–847. https://doi.org/10.35794/EMBA.V11I3.50343 DOI: https://doi.org/10.35794/emba.v11i3.50343
Yamin, S. (2023). Olah Data Statistik: SmartPLS 3, SmartPLS 4, AMOS dan Stata (A. Rasyid, Ed.). PT Dewangga Energi Internasional.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2026 Riza Arizany Azahra, Ikeu Kania, Gugun Geusan Akbar
This work is licensed under a Creative Commons Attribution 4.0 International License.
