Analisis Kepatuhan Wajib Pajak Bumi Dan Bangunan Perkotaan Di Kelurahan Merdeka Tahun 2019-2021
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Institusion
Universitas Katolik Widya Mandira Kupang
Author
KEWUAN, Yohanes Bayo
Subject
HB Economic Theory
Datestamp
2023-02-21 00:26:07
Abstract :
Focused of this research is community compliance in paying the Land and Urban Building Tax in Merdeka Village. The purpose of this study is to determine how much community compliance in paying the Land and Building Tax (PBB-P2). The research uses a qualitative approach. The object of research is the Land and Building Taxpayer in the Merdeka Village. While the secondary objects are the Kupang City DISPENDA apparatus, Merdeka Village officials, RT officials, and Taxpayers in Merdeka Village. The research variable are compliance with urban land and building tax payers in the independent village. While the research indicators are the juridical aspects of psychological aspects and sociological aspects, data collection techniques using interviews, observations and literature studies, data analysis techniques are used qualitative data analysis interactive models from Miles and Hubberman. The results of the study can be concluded that the compliance of the independent village community in paying the urban land and building tax (PBBP2) is still not optimal. This is because there is still a lack of awareness of the independent village community about the importance of paying Land and Building Tax as an obligation to the State. While the suggestions that can be submitted for research on compliance with Land and Building Taxpayers in Merdeka Village are more active Kelurahan apart and the Kupang City DISPENDA apparatus in collecting and more active in providing counseling about PBB-P2 as a form of Taxpayer obligation.
Focused of this research is community compliance in paying the Land and Urban Building Tax in Merdeka Village. The purpose of this study is to determine how much community compliance in paying the Land and Building Tax (PBB-P2). The research uses a qualitative approach. The object of research is the Land and Building Taxpayer in the Merdeka Village. While the secondary objects are the Kupang City DISPENDA apparatus, Merdeka Village officials, RT officials, and Taxpayers in Merdeka Village. The research variable are compliance with urban land and building tax payers in the independent village. While the research indicators are the juridical aspects of psychological aspects and sociological aspects, data collection techniques using interviews, observations and literature studies, data analysis techniques are used qualitative data analysis interactive models from Miles and Hubberman. The results of the study can be concluded that the compliance of the independent village community in paying the urban land and building tax (PBBP2) is still not optimal. This is because there is still a lack of awareness of the independent village community about the importance of paying Land and Building Tax as an obligation to the State. While the suggestions that can be submitted for research on compliance with Land and Building Taxpayers in Merdeka Village are more active Kelurahan apart and the Kupang City DISPENDA apparatus in collecting and more active in providing counseling about PBB-P2 as a form of Taxpayer obligation.
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