Do I pay tithe if I don't attend church?

Yes, according to scripture. You pay tithe whether you attend church (building) or not. Tithe belong to God, a tenth of our income/increase. Where you pay them (which storehouse) is between you and God. 

The Word says : 

Genesis 28:20 And Jacob vowed a vow, saying, If God will be with me, and will keep me in this way that I go, and will give me bread to eat, and raiment to put on,

21 So that I come again to my father's house in peace; then shall the LORD be my God:

22 And this stone, which I have set for a pillar, shall be God's house: and of all that thou shalt give me I will surely give the tenth unto thee.

Leviticus 27:32 And concerning the tithe of the herd, or of the flock, even of whatsoever passeth under the rod, the tenth shall be holy unto the LORD.

Malachi 3:8 Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings.

Many will argue that the old testament was done away with when Christ rose from the grave, but that is not true. 

Matthew 5:17  Think not that I am come to destroy the law, or the prophets: I am not come to destroy, but to fulfil. 

18 For verily I say unto you, Till heaven and earth pass, one jot or one tittle shall in no wise pass from the law, till all be fulfilled.

Matthew 22:36 Master, which is the great commandment in the law? 

37 Jesus said unto him, Thou shalt love the Lord thy God with all thy heart, and with all thy soul, and with all thy mind. 

38 This is the first and great commandment.

John 14:14 If ye shall ask any thing in my name, I will do it. 

15  If ye love me, keep my commandments. 

16 And I will pray the Father, and he shall give you another Comforter, that he may abide with you for ever; 

This is when GRACE comes in to help us : 

Romans 5:20 Moreover the law entered, that the offence might abound. But where sin abounded, grace did much more abound: 

The scriptures edify each other, the old and the new go hand in hand when they are studied by the Spirit of God and not our own understanding or what we want it to say. The law is still the law and grace was given for one that falters from the laws. There are more laws than just the ten commandments even.... I pray this opens your desire to study more yourself even. Listening to anothers thoughts/ideas, even scriptural reference is okay as long as you look it up for clarity and truth. Too many will use scripture out of context to sway you to what they think. 

Be blessed....