Factors Inhibiting Land And Building Taxpayer Compliance In Sei Sikambing B Village, Medan Sunggal

Afrida Yani Siahaan; Nurhalizah Nurhalizah; Vinka Atira Werdy; Galih Supraja

doi:10.61132/ijema.v2i1.402

Authors

Afrida Yani Siahaan Universitas Pembangunan Panca Budi
Nurhalizah Nurhalizah Universitas Pembangunan Panca Budi
Vinka Atira Werdy Universitas Pembangunan Panca Budi
Galih Supraja Universitas Pembangunan Panca Budi

DOI:

https://doi.org/10.61132/ijema.v2i1.402

Keywords:

Land and building tax, taxpayer compliance, payment obstacles

Abstract

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.

Downloads

Download data is not yet available.

References

Arman Resta, P. M. (2023). Legal analysis of factors that inhibit the community in paying land and building tax in Purwakarta Regency. Wahana Pendidikan Scientific Journal, 9, 450–459.

Bisnis.com. (2024, January 4). Sri Mulyani, Menpan RB, kebut platform pembayaran pajak cepat digital. Bisnis.com. Retrieved from https://economic.bisnis.com/read/20240104/9/1729567/sri-mulyani-menpan-rb-kebut-platform-bayaran-pajak-cepat-digital

CNN Indonesia. (2024, August 20). Faisal Basri: Korporasi besar dapat insentif, rakyat dibebani PPN naik. CNN Indonesia. Retrieved from https://www.cnnindonesia.com/economic/20240820185722-532-1135457/faisal-basri-korporasi-besar-dapat-insentif-rakyat-dibebani-ppn-naik

Fitriandi, P. (2021). State finance anthem 2021: Contribution of thoughts to Indonesia (First ed.). State Finance Polytechnic STAN.

Gramedia. (n.d.). Function pajak: Rekomendasi Buku & Related Articles. Retrieved from https://www.gramedia.com/literasi/functionpajak/#Rekomendasi_Buku_Related_Articles

KBBI. (n.d.). Sadar. Retrieved from https://kbbi.web.id/sadar.html

Law Number 12 of 1994 concerning land and building tax.

Law of the Republic of Indonesia No. 12 of 1985 as amended by Law No. 12 of 1994 concerning land and building tax.

Maxuel Afeni, P., & Anita. (2021). The influence of tax socialization and tax sanctions on tax compliance of e-commerce MSMEs. JRMB, 16, 21–29.

Nurbudiwati, P., Ade, F., & Achmad, F. (2022). Analysis of inhibiting factors in achieving land and building tax. Public Journal, 6, 91–103.

Waluyo. (2020). Tax accounting. Jakarta: Salemba Empat.

Yanti Ni Made, A. G. W. (2022). The influence of taxpayer awareness, tax socialization activities, and tax audits on income tax revenue at Tabanan Pratama Tax Office. Dhyana Pura University, 17, 16–27.