FAKTOR-FAKTOR YANG MENJADI PERTIMBANGAN WAJIB PAJAK UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN: STUDI KASUS

Abstract

The purpose of this study is to describe the factors that are considered by taxpayers in paying land and building taxes in Montong Sapah Village, Praya Barat Daya District, Central Lombok Regency. The research method used in the case study is the Descriptive research method. Descriptive research methods can be interpreted as descriptive research is a type of research that provides a picture or description of a situation as clearly as possible without any treatment of the object being studied. The interpretation of the results of this factor analysis refers to the rotation of factors that have been carried out where 12 variables have been spread into 3 factors with 67%. The requirement for total variance adequacy is 60% (Malhotra, 1993:626). So that from the 3 factors it is able to explain 67% of the various considerations of taxpayers in paying land and building taxes. Based on the initial matrix factors, the amount of Eigen Value and the percentage of variance, the number of factors that are sufficient to represent a group of measurable variables can be determined.