Open AccessAnalisis Kepatuhan Masyarakat Membayar Pajak Bumi dan Bangunan (PBB) di Kota Palembang
Author(s) -
Endang Kusdiah Ningsih,
Dwi Eka Novianty,
Esty Naruliza
Publication year - 2021
Publication title -
jurnal ilmiah ekonomi global masa kini
Language(s) - English
Resource type - Journals
ISSN - 2502-2024
DOI - 10.36982/jiegmk.v12i2.1408
Subject(s) - sanctions , revenue , business , tax revenue , population , compliance (psychology) , public economics , accounting , economics , political science , environmental health , medicine , psychology , social psychology , law
One of taxes which was potentially to be explored as revenue source is Land and building tax. However, the realization of land and building tax revenue has always been below the target. The main purpose of this research is to analyze public compliance in paying land and building tax. This research was conducted with a survey method with a population of 9.174 and a study sample of 369 taxpayers. Data collection techniques used were in the form of questionnaires distributed to land and building taxpayers in three district in Palembang.The results of this study, Thefisrt factor that underlies compliance with paying land and building taxes is administrative requirements (78,59%), furthermore, the factors of tax sanctions, economy and awareness of paying taxes each of 11,38%, 5,96% and 4,07%.Keywords: Land and Building Tax, Tax Compliance