SIKAP DAN PERILAKU MASYARAKAT WAJIB PAJAK DALAM PEMBAYARAN PBB DI SUMATERA BARAT
The research aimed to expressed about : (1) the attitude of WPBB (Wajib Pajak Bumi dan Bangunan) in some of cities of West Sumatera. WPBB is people who had had to pay some of tax ,e.g : income tax, property tax an land tax, (2) the behavior of WPBB to pay taxation in the city of West Sumatera, and (3) the influence of bahavior to WPBB in paying taxation. The population of this research was people who had had to pay taxation. It used Purposive Cluster Random Sampling with 342 people. Collecting data using questionnaires. The data were analyzed by using procentage and regression analysis. The analysis data showed that : (1) 68,26 % of WPBB had had positive attitude to pay taxation. The other 30,99 % had had negative attitude and 0,43 % still doubt, 64,28 % of WPBB had had positive attitude in paying taxation, 28,76 % of them had negative attitude and 2 % still get doubt attitude, (3) the attitude cold gave influence to the behavior of WPBB in paying taxation as much as 25,5 %.