Building Tax Research Articles

Pengaruh Sosialisasi Pajak, Pengetahuan Pajak, Pemahaman Pajak, dan Kesadaran Pajak terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kelurahan Naikliu Kecamatan Amfoang Utara Kabupaten Kupang

This research aims to determine the influence of tax socialization, tax knowledge, tax understanding, and tax awareness on land and building tax compliance. This research was carried out in Naikliu Village, Nort Amfoang Utara District with a population of 534 taxpayers. The method used in selecting the sample was random sampling using the slovin formula and was determined as many as 100 respondents. This type of research is included in quantitative descriptive with survey methods. The type of data used in this research is primary data obtained by distributing 100 questonnaires and the total number of questionnaires that can be processed is 100. The statistical method used multiple linear regression analysis with the help of SPSS 25 application software. The results of this research show that the Socialization variabel tax, tax knowledge, tax understanding, are partially insignificant to taxpayer compliance, meanwhile taxpayer awareness partyally has a significant effect on land and building tax compliance. Meanwhile, the variables of tax socialization, tax knowledge, tax understanding, and tax awareness together simultaneosly influence taxpayer compliance.

THE INFLUENCE OF TAX SOCIALIZATION, EDUCATION LEVEL, AND TAXPAYER AWARENESS ON TAXPAYER COMPLIANCE IN PAYING LAND AND BUILDING TAX IN UDP DUREN SAWIT EAST JAKARTA

This is a quantitative exploration using an associative approach that was conducted at the UPPPD Duren Sawit Office in East Jakarta. This study aims to determine the effects of duty socialization, education status, and tax-prayer mindfulness on tax-prayer compliance in paying Land and Building Tax. The exploration is useful for observers of the Supreme Audit Agency, adding knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observers of the Supreme Audit Agency carrying out checkups of taxpayer compliance in payment. The exploration increases knowledge for observer This exploration increases knowledge and aids observers at the Supreme Audit Agency in auditing taxpayer compliance with payments. The data system related to the problem of the study was carried out using the questionnaire system. The study findings from 103 participants revealed that informing individuals about taxes does not affect their compliance with tax regulations. This can be observed from the t-test results, where the calculated t-value is 6.6023 and 2.826 is greater than 1.66023. The influence of tax socialization, level of education, and taxpayer awareness on compliance can be observed together through the F test. The calculated F value, greater than 20,623 and 3,087, highlights their noteworthy impact. The recommendation in this research suggests that the government should enhance adherence to the payment of Land and Building Tax by creating comprehensive, transparent, and user-friendly billing regulations aligned with current circumstances. Regulations are distributed to both taxpayers and tax collectors to enhance compliance and promote awareness regarding the payment of PBB-P2 taxes. Tax collectors handle PBB-P2 payments responsibly by promptly depositing them into the state treasury without any misuse.

Making Tax Smart: Feasibility of Distributed Ledger Technology for Building Tax Compliance Functionality to Central Bank Digital Currency

The latest advancements in distributed ledger technology (DLT) and payment architectures such as the UK’s New Payments Architecture present opportunities for leveraging the hidden informational value and intelligence within payments. In this paper, we present Smart Money, an infrastructure capability for a central bank digital currency (CBDC) which enables real-time value-added tax split payments, oversight, controlled access, and smart policy implementation. This capability is implemented as a prototype called Making Tax Smart (MTS), which utilises the open-source R3 Corda DLT framework. The results presented herein confirm that it is feasible to build an MTS capability which is scalable and co-exists with the current payment systems. Smart Money CBDC has the potential to mobilise payments data, transforming the role of money from a blunt instrument to a government policy sensor and actuator without disrupting the existing money system. DLT, smart contracts, and programmable money have a crucial role to play with benefits for government departments, the economy, and society as a whole.

Land and Building Tax Socialization in the Community of Arcawinangun Village RT 03/ RW 07, East Purwokerto District, Banyumas Regency

the Arcawinangun Sub-district, East Purwokerto District, Banyumas Regency for Land and Building Tax Socialization, to improve awareness of the community. The program interacted directly with the social capital approach with the community to determine tax understanding and compliance through observation, interview, and socialization stages. The results of community service activities include providing education on the benefits of tax payments, Land and Building Tax levy rates, and payment procedures, as well as solving tax problems that occur in the local community.

Implementation of Innovation in Improved Governance Original Local Income in Makassar City

Local Original Income plays an important role in regional finances which is a benchmark in the implementation of real regional autonomy. In the governance of increasing local original income, local governments are required to produce innovation in governance. This study aims to analyze the implementation of innovation in the governance of increasing local original income in Makassar City. This study uses a descriptive qualitative approach with data collection methods, namely observation, in-depth interviews and documentation. The informants in this study are the authorized parties and are directly involved in the governance of increasing local original income in the Makassar city government. The results of the study indicate that the implementation of innovation in the governance of increasing local original income in Makassar City has not been implemented optimally. This is because there is no agreement in working hours between the Regional Revenue Agency and its partners, namely PT. Pos Indonesia in terms of the conformity of reporting land and building tax payment data. In addition, the rules or regulations that often change so that it takes time to determine regional regulations related to regional taxes and levies.

Upaya Meningkatkan Kepedulian Masyarakat Dalam Pembayaran Pajak Bumi dan Bangunan

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

Sosialisasi Pajak Daerah Pajak Bumi dan Bangunan (PBB) serta Pajak Kendaraan Bermotor (PKB)

Regional taxes, especially the Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), have an important role in increasing Regional Original Revenue (PAD) and supporting infrastructure development and public services. Socialization activities carried out in RT. 42 RW. 13 Taman Village, Madiun City, aims to increase public awareness and compliance in paying taxes. Through seminars, direct counseling, as well as print and digital media, this socialization provides information on tax obligations and tax benefits for regional development. The results of the socialization show an increase in public understanding of the tax function, although there are still obstacles, such as a lack of in-depth understanding and access to information. This activity indicates that effective socialization can encourage public awareness and discipline in fulfilling tax obligations, which in turn supports the sustainability of regional development.

Socialization of PBB-P2 Receivables Collection in Tegal Regency

One of the problems that is often faced by Land and Building Taxpayers (PBB-P2) in paying taxes is the amount of PBB-P2 payments owed. To be able to find out the amount of the outstanding PBB-P2 payment, it is necessary to understand the tax subject, tax object, tax object exemption, and the PBB-P2 rate owed. Through Community Service, it is hoped that the Village Head as a Taxpayer can understand the amount of payments that must be paid to the outstanding PBB-P2 and provide socialization to the villagers so that taxpayers from various villages in Tegal Regency can obey in paying PBB-P2. Thus, through this service, it will provide understanding to the participants to be able to pay tax arrears and be obedient in paying taxes afterwards. The target of this service is the Village Head of Tegal Regency. This activity will be held on Tuesday, August 13, 2024 at 09.00 WIB until it is finished. The results of the service activities showed that there was an increase in understanding of PBB-P2 tax subjects, tax objects, exemptions for PBBP2 tax objects, filling out tax object notification letters (SPOP) to the calculation of urban rural land and building taxes (PBB-P2) and the taxes collected could be implemented properly.

The Influence of GDRP per Capita, Taxpayer Compliance, Inflation Rate, Land Area, and Building Area on PBB Effectiveness in Tabalong Regency

This research is motivated by the importance of measuring the effectiveness of Land and Building Tax in Tabalong Regency, by considering several economic and compliance factors. The purpose of this research is to analyze the effect of GRDP per capita, taxpayer compliance, inflation rate, land area, and building area on the effectiveness of PBB in Tabalong Regency during the period 2013-2022. This study uses a quantitative method with a linear regression approach to explore the relationship between these variables. The results showed that the variables of GRDP per capita, inflation rate, land area, and building area have a positive and significant influence on the effectiveness of PBB, while taxpayer compliance has no significant effect. The ANOVA test resulted in an F value of 6.380 with a significance level of 0.048, indicating that the overall model of this study is significant. The implications of this study indicate that increasing GRDP, inflation, and land and building utilization can increase the effectiveness of PBB in Tabalong Regency, while further efforts are needed to improve taxpayer compliance.

PENGARUH PEMAHAMAN WAJIB PAJAK, SANKSI PAJAK DAN TINGKAT KEPERCAYAAN PADA PEMERINTAH TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (STUDI KASUS PADA WAJIB PAJAK DI DESA SAGA)

This research aims to determine Taxpayer Understanding, Tax Sanctions, and the Level of Trust in the Government Regarding Taxpayer Compliance in Paying Land and Building Taxes. The research method used is a quantitative method with an associative approach. The population in the study was 6.312 land and building tax payers in Saga Village in 2023, with a sample size of 100 respondents calculated using the Slovin formula with an error rate of 10%. The sampling technique uses convenience sampling technique. The data analysis method uses the validity test, reliability test, classical assumption test, linear regression test, R2 coefficient of determination test, T test, and F test using SPPS software version 27. The results of this study show that partially the variable Taxpayer Understanding and Sanctions Taxes have an effect on taxpayer compliance in paying land and building taxes, while the level of trust in the government has no effect on taxpayer compliance in paying land and building taxes. Simultaneously Taxpayer Understanding, Tax Sanctions, and Level of Trust in the Government simultaneously influence Taxpayer Compliance in Paying Land and Building Taxes.

PENGARUH PELAYANAN FISKUS DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This study aims to determine the effect of the service of tax authorities and Tax Sanctions on Taxpayer Compliance in Paying Earth and Building Taxes. The research method used is quantitative with primary data as the data source. The population of this study consisted of taxpayers registered at the Sukabumi City Regional Revenue Management UPTD office, with a sample of 100 respondents selected using the Convenience Sampling method. The results showed that the service of tax authorities had a partial effect on Taxpayer Compliance in Paying Earth and Building Tax, because the tcount> ttable value was 21.746> 1.661. Tax Sanctions also partially affect taxpayer compliance in paying land and building tax, with a tcount> ttable value of 6.252> 1.661. Simultaneously, the service of tax authorities and tax Sanctions have a significant effect on taxpayer compliance in paying Earth and building tax, with a value of Fcount> Ftable, namely 108.518> 3.089. Therefore, it can be concluded that the service of tax authorities and tax Sanctions simultaneously have a significant effect on Taxpayer Compliance in Paying Earth and Building Taxes

PENGARUH SOSIALISASI PAJAK DAN KUALITAS PELAYANAN PAJAK PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This research aims to analyze the influence of tax socialization and tax service quality in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency. The population in this study was land and building tax payers in Bonto Salama Village, West Sinjai District, Sinjai Regency, consisting of 3,269 taxpayers, while the sample was 100 taxpayers taken using the purposive sampling method, the number of which was determined using the Slovin formula. Data collection was carried out using a questionnaire in the form of a questionnaire. The data analysis used is descriptive statistical analysis, instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Tax Socialization and Tax Service Quality influence Taxpayer Compliance in paying Land and Building Tax in Bonto Salama Village, West Sinjai District, Sinjai Regency

PENGARUH KESADARAN WAJIB PAJAK DAN PENGETAHUAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN

This research aims to analyze to analyze the influence of taxpayer awareness and tax knowledge towards Taxpayer Compliance in Paying Land and Building Taxes in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this research is land and building tax payers in East Tonrokassi Village, Tamalatea District, Jeneponto Regency. The population in this study was 2698 Taxpayers. while the sample was 97 taxpayers taken using a non-probability sampling technique using a purposive sampling method. Data collection was carried out using questionnaires. The data analysis used is instrument testing, classical assumption testing, and hypothesis testing using SPSS v. 25 for windows. The results of this research show that Taxpayer Awareness and Tax Knowledge influence taxpayer compliance in paying Land and Building Tax in East Tonrokassi Village, Tamalatea District, Jeneponto Regency

Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat

The Rural and Urban Land and Building Tax (or PBB-P2) is a crucial source of revenue for local governments in Indonesia. This research will analyze the revenue collection and payment of PBB-P2 in Tombasian Village, Kawangkoan Barat Subdistrict. The research methodology employed a qualitative approach, gathering data through interviews with tax officials and secondary data analysis. The findings clearly show a low level of public awareness regarding tax obligations, which is hurting tax revenue. Public understanding of tax policies and the quality of tax services significantly influence the payment of PBB-P2. The study provides recommendations to local governments to enhance public awareness campaigns, empower tax officials, and improve services to the community, thereby increasing revenue collection and tax payment of PBB-P2. These measures will undoubtedly lead to an increase in local tax revenue, which will support the development of Tombasian Village.

Effectiveness Of Land and Building Tax Collection by Villages in Sukaraja Sub-District

Sukaraja Sub-district is still less effective in carrying out the collection of PBB, this is in accordance with what is conveyed by Duncan who explains that, effectiveness comes from the word effective, namely a job is said to be effective if the job can achieve the goals or objectives that have been determined and can be completed on time in accordance with the plan that has been set. The research method used in this research is qualitative research method, which aims to reveal qualitative information so that it emphasises more on process and meaning issues by describing a problem. The achievement of taxpayer goals is measured by the achievement of tax assessment, the obedience of the community to pay taxes and the timeliness of the community to pay taxes. Both according to the agency and the community, the achievement of taxpayer goals by the Village in Sukaraja Sub-district, Sukabumi District is still less effective. Adaptation in Sukaraja Sub-district is still not effective because adaptation by developing strategies is just in process.

Analysis of Land Tax in The Plantation Sector Viewed from Islamic Economic Leaders

This research is concerned with how land and building taxes affect the plantation sector in Indonesia by following one of the economic thought leaders Abu Yusuf in achieving justice. The researchers applied literature research or content analysis. Land and Building Tax for the Plantation Sector in Indonesia is seen from the point of view of Abu Yusuf because the idea will create justice for taxpayers, even though the tax must be paid 0.5% based on the Sales Value of the Tax Object (NJOP). The muqasamah system presented by Abu Yusuf pays more attention to details, starting from the type of land, soil fertility, irrigation, seasons, and price fluctuations at harvest, to ensure fairness in tax collection. If the muqasamah system is implemented in Indonesia, which has the character of an agrarian country, then state revenue from the plantation sector tax will have great potential. The concept put forward by Abu Yusuf is still very relevant to Indonesia, particularly in land and building taxes in the plantation sector. Therefore, the concept of Abu Yusuf can be considered by the Indonesian government in establishing policies related to land and building taxes in the plantation sector nationally

ANALISIS HUKUM MENGENAI TATA KELOLA PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN DALAM RANGKA PEMBANGUNAN DAN KESEJAHTERAAN MASYARAKAT DESA

This study aims to learn about and analyze legal studies on rural and urban land governance and building tax in the context of development and well-being of rural communities and to know the role of information technology in the management of rural and urban areas of the United Nations in order to improve community obedience and discipline of the tax system. The method used is to make the field of legal science the foundation of its mother science, so the research used is normative legal research. The results showed that the Rural and Urban Property and Construction Tax (PBB-P2) should be collected on the basis of laws and regulations from the top to the implementing regulations, namely village regulations and information technology optimization, as it plays an important role in the management of the Rural and Urban Property and Real Estate Tax (PBB-P2). In terms of increased public obedience, information technology can be used to facilitate and speed up the tax payment process. For this reason, it is important to guide UN-P2 governance to village governments on the basis of fair and transparent legal principles, in order to foster the development and well-being of rural communities.

Development of a Land and Building Tax Monitoring Module in the North Isimu Village Information System

The information system is a tool to facilitate the potential and resource management in a village. However, due to the current development of the information system in Isimu Utara Village, there are some unavailable and inaccessible features in the system, one of which is the monitoring feature for land and building tax payments. Thus, the researcher is concerned with developing new features in the village information system as one of the alternatives to overcome the problem. This research aimed to develop a land and building tax monitoring module that could be integrated into existing systems. This research implemented the Extreme Programming (XP) method because it had fast and iterative development stages for each part and was aligned with the main goals and targets of development. The result showed that the monitoring module was integrated successfully and became one of the main menus in the village information system. The result of the Unit Test and Acceptance Test also showed that the program has run well.

Participation of City Communities in Paying Land and Building Taxes in the Rural and Urban Sectors (PBB-P2)

Land and Building Tax (PBB) has an important role in supporting the development and administration of local government. However, low community participation can hinder the achievement of the maximum potential of this revenue source. This study aims to analyze the factors that cause the unoptimal participation of urban communities in the payment of Land and Building Tax (PBB) in Kuningan District. This research method uses a qualitative approach with descriptive research type. Data collection techniques were conducted through field studies with interviews, which were supported by data analysis. The research location is in Kuningan Sub-district, Kuningan Regency. The results of this study identified socio-economic, administrative, and psychological factors and found regulatory factors to be the cause of low community participation in PBB payments. This research also provides recommendations regarding efforts that need to be made to optimize the level of urban community participation in PBB payments in Kuningan Sub-district.

Pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan kepercayaan masyarakat pada pemerintah terhadap kepatuhan wajib pajak dalam membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kecamatan Pasan Kabupaten Minahasa Tenggara

Rural and Urban Land and Building Tax is tax on land and/or buildings owned, controlled and/or utilized by individuals or entities. Rural and Urban Land and Building Tax (or PBB-P2) is a type of central tax where most of the proceeds are handed over to local governments. This research aims to determine the influence of tax knowledge, taxpayer awareness and public trust in the government on taxpayer compliance in paying rural and urban land and building taxes in Pasan District, Southeast Minahasa Regency. The number of samples used was 98 respondents using a sample collection method, namely probability sampling, using a simple random sample technique collected through a questionnaire. The analytical method used is multiple linear regression analysis with the help of the SPSS 29.0 application. The results of this research show that tax knowledge, taxpayer awareness, and public trust in the government have a positive and significant effect on taxpayer compliance in paying rural and urban land and building tax in Pasan District, Southeast Minahasa Regency.