Building Tax Research Articles

Taxpayer Awareness, Taxpayer Socialization, and Tax Sanctions on Taxpayer Compliance in Paying Land and Building Tax in Bekasi Regency

Land and Building Tax is an important source of income for each region; therefore, each local government has its own way to optimize local revenue from the Land and Building Tax sector. This study aims to analyze the effect of awareness, socialization, and sanctions on taxpayer compliance in paying land and building tax in Bekasi Regency, both simultaneously and partially. This research was conducted on PBB taxpayers in Bekasi Regency with the following numbers: The sample used in this study was 100 taxpayers using a simple random sampling technique, and the data analysis technique used multiple linear regression. The test results of this study show that the variables of awareness and socialization have a significant effect on taxpayer compliance in paying land and building taxes, while the sanctions variable has no effect on taxpayer compliance in paying land and building taxes.

The Effect of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Payingland and Building Taxes with Tax Sanctions as a Moderation Variable

This study aims to determine the influence of Tax Knowledge and Taxpayer Awareness on Taxpayer Compliance in Paying Land and Building Taxes with Tax Sanctions as a Moderation Variable in Kapetakan District, Cirebon Regency. The type of research carried out is basic research with quantitative methods. The population in this study were taxpayers in Kapetakan District. Sampling in this study was carried out using convenience sampling techniques so that a sample of 392 taxpayer respondents in Kapetakan District could be obtained. Then the analysis methods used in this study are frequency distribution, data quality test, classical assumption test, multiple regression analysis, moderation regression analysis and hypothesis test. The results of this study show that (1) Tax Knowledge affects Taxpayer Compliance, (2) Taxpayer Awareness affects Taxpayer Compliance, (3) Tax Sanctions are able to moderate Tax Knowledge on Taxpayer Compliance (4) Tax Sanctions are unable to moderate Taxpayer Awareness of Taxpayer Compliance

Pengaruh Pengetahuan Perpajakan, Kondisi Keuangan, Dan Ajaran Tri-Nga Terhadap Kepatuhan Pembayaran Pajak Bumi Dan Bangunan (Studi Kasus Wajib Pajak Di Wilayah Kecamatan Mlati)

The purpose of this study is to find out whether taxpayer compliance in paying land and building taxes is influenced by their knowledge of taxation, financial conditions, and Tri-Nga teachings. The study was conducted in Mlati District, Sleman Regency with a sample of 103 taxpayer respondents. The sampling strategy used is simple random sampling. Primary data is collected by distributing questionnaires to taxpayers. Answers to the questionnaire used in this study were quantified through scores or numerical values. The findings show that knowledge of taxation has no effect on taxpayer compliance with land and building tax payments, while economic conditions have a positive effect on land and building tax payer compliance and Tri-Nga teachings have a positive effect on land and building tax payer compliance.
 Keywords: Tax Knowledge, Financial Condition, Tri-Nga Teachings, and Taxpayer Compliance

Ethnomethodology: Land and Building Tax (PBB) Collection in Totosan Village

The aims of this reseach to find out how the Totosan village government collects PBB P2. Researchers collected research data using observation, interviews, and documentation, which conducted in-depth interviews with 5 informants. Data analysis through the stages of reduction, presentation, conclusion drawing and verification as well as ethnomethodological analysis with the help of NVivo R1 software. The method of PBB P2 collection carried out in Totosan Village is conditional on the value of local wisdom, where tax collection is carried out by (1) visiting the taxpayer directly; (2) provide education about PBB P2; and (3) provide solutions to problems related to P2 PBB collection and provide services in the P2 PBB payment process. In addition, village officials who have this task emphasized that they came to submit SPPT not to collect taxes, so that it seemed as if village officials were officers who collected taxes, even though they were only facilitators who submitted SPPT PBB P2. This study implies the theory that many ways of collecting taxes do not have to rely on existing legal rules because they create fear for taxpayers. Therefore, in ways that are local wisdom as a new alternative in tax collection.

Land Registration Derived from Customary Land According to Government Regulation Number 24 of 1997

The purpose of this study is to determine the procedure for registering land derived from customary land according to Government Regulation Number 24 of 1997. The results show that the procedure for registering land derived from customary land includes the activity of initial registration, which is the registration of land objects that have not been registered based on Government Regulation Number 10 of 1961, as amended by Government Regulation Number 24 of 1997. This registration is carried out systematically and sporadically with certain requirements that must be fulfilled by the applicant. These requirements include a letter of application, a photocopy of the applicant's identification card, a photocopy of the Land and Building Tax, written evidence of the original land accompanied by a certificate of physical possession and a certificate from the village head. Once all the required data is complete and meets the criteria, a certificate of rights over customary land is issued.

Pemetaan Potensi Pajak Daerah di Kabupaten Sikka Tahun Anggaran 2020-2021

The formulation of the problem in this research is how does the mapping of local tax potential in Sikka Regency based on leading sources, potential sources, developing sources, and underdeveloped sources? This research aimed to determine the mapping of local tax potential in Sikka Regency based on leading, potential, developing, and underdeveloped sources. Research methods used in data collection were interviews and documentation. The data analysis technique was quantitative descriptive analysis using Klassen Typology analysis. The results of the research concluded that of the ten sources of local tax revenue in Sikka Regency included in quadrant I (leading sources) there were no sources of local tax revenue included in the leading sources because the ten sources of local tax revenue lack of potential revenue and the ability to manage high potential. Quadrant II (developing sources) were entertainment tax and billboard tax, where the government has high revenue potential but had the ability to manage low potential. Quadrant III ( potential sources) were road lighting tax, rual-urban land and building tax, and acquisition duty on land building where the government had low potential but had a high capacity to manage. Those included in quadrant IV (underdeveloped sources) were hotel tax, restaurant tax, parking tax, groundwater tax, and non-meltallic mineral and rock tax. That five sources were lack potential revenue and the ability to manage high potential.

Pengaruh Pengetahuan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Bangunan (Studi kasus pada Kelurahan Nangalimang Kecamatan Alok Kabupaten Sikka)

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

THE EFFECTIVENESS OF LAND AND BUILDING TAX REVENUE FROM CENTRAL TO REGIONAL TAXES AT THE PALEMBANG CITY REGIONAL REVENUE OFFICE

Law Number 28 of 2009 limits the object of regional taxes and levies collected by local governments, including the delegation of Land and Building Tax management to the Rural and Urban sectors. In this study, researchers want to know and analyze Land and Building Tax revenues from central to regional taxes at the Palembang City Regional Revenue Office. This study used comparative descriptive. The results of this study are as follows: first: the percentage of the target revenue of Land and Building Tax in the Rural and Urban sector of the Palembang City Regional Revenue Office in 2015 is 102.57% including very effective criteria. Second: obstacles that affect the level of effectiveness in Palembang City are differences in tax subject addresses, double printing occurs, human resource expertise is also still considered inadequate, the determination of tax objects that are not in accordance with the actual situation, taxpayer awareness and ability to pay taxes are not on time. Third: efforts to overcome obstacles that affect the level of effectiveness of Land and Building Tax revenues, namely updating data or updating Land and Building Tax, distributing forms evenly to taxpayers, training human resources (employees of the Regional Revenue Office), coordination with the Land Agency for Land Zone Value.

Optimizing Local Revenue: PBBP2 Tax Policy for Effective Public Service in Binjai, North Sumatra

This study analyzes the fiscal policy and management of the Land and Building Tax in urban and rural sectors (PBBP2) in Binjai City and its impact on Local Revenue (PAD). The objective is to measure the potential that Binjai City has in managing PBBP2 revenue. This research method involves questionnaires and interviews with respondents selected through purposive sampling. The results showed that by combining the potential of PBBP2 objects and the ability of the apparatus, using the Boston Consulting Group (BCG) matrix analysis and Klassen typology, PBBP2 revenue in Binjai City falls into the "question mark" category requiring urgent development as one of the main sources of PAD in the future. The "dog" category, which indicates low PBBP2 revenue and growth, needs to be avoided. In Klassen's typology approach, underdeveloped PBBP2 areas (low growth and low income) should be prioritized to overcome relative underdevelopment through a collaboration of the Binjai City government, administrative modernization, and validation of the PBBP2 database. In conclusion, PBBP2 revenues in Binjai City require further development as a major source of future revenue. However, challenges related to PBBP2 revenue and growth in certain areas must be addressed through cross-sectoral cooperation.

Factors Affecting Land And Building Tax And Locally-Generated Revenue Kutai Timur District

The purpose of this study is to analyze PDRB per capita and the number of taxpayers that affect land and building taxes and locally-generated revenue. This research is causality research, which analyzes the effect of exogenous variables on endogenous variables. The variables used are PDRB Per Capita, Number of Taxpayers, Land Building Tax and Regional Original Income in East Kutai Regency. The data used in this study are secondary time series data from 2011 to 2020 sourced from the Regional Revenue Service of East Kutai Regency and the Central Statistics Agency (BPS) of East Kutai Regency, using Path Analysis.The results of the per capita GDP research have a positive and significant effect on the Building Land Tax, Taxpayers have a negative and insignificant effect on the Building Land Tax. Then PDRB Per capita has a positive and significant effect, Taxpayers have a negative and insignificant effect on Regional Original Income. Land and Building Tax has a significant effect on Regional Original Income. The indirect effect of Per capita PDRB has a negative and insignificant effect on Regional Original Income through the Land and Building Tax. The indirect effect of the Taxpayer has a positive and insignificant effect on Regional Original Income through the Land and Building Tax in East Kutai Regency.

Taxpayer Compliance in Paying Rural and Urban Land and Building Tax (PBB-P2) in the Perspective of the Theory of Planned Behavior

This study aims to determine the effect of economic level, tax knowledge, fiscus service, and fines on taxpayer compliance in paying Land and Building Tax of Rural and Urban Areas (PBB-P2) in East Cikarang District, Bekasi Regency. The types of data used in this study are secondary data and primary data obtained by distributing questionnaires to taxpayers in East Cikarang District using a random sampling method. The analysis technique used in this study was the multiple linear regression technique. The results show that (1) Economic level has no effect on taxpayer compliance in paying PBB-P2, (2) Tax knowledge has a positive and significant effect on taxpayer compliance in paying PBB-P2, (3) Fiskus services have a positive and significant effect on taxpayer compliance in paying PBB-P2, (4) Fines have a positive and significant effect on taxpayer compliance in paying PBB-P2, (5) Economic Level, Tax Knowledge, Fiscal Services, and Fines have a simultaneous effect on taxpayer compliance in paying PBB-P2.

Challenges and Remedial Strategies in Land Tax Collection in Medan Belawan: Qualitative Analysis with NVivo and Matrices of Framework

This research delves into the challenges and effectiveness of land and building tax (PBB) collection in Medan Belawan District over the period from 2019 to 2022. Through the utilization of Nvivo 11 software, the research employs qualitative methods, including interviews and data analysis, to uncover the intricacies of tax collection challenges in Medan Belawan District. The results aim to inform policymakers and tax authorities, providing insights to enhance the effectiveness of tax collection and promote taxpayer compliance. The findings reveal persistent shortcomings in achieving predetermined revenue targets, with various obstacles hindering the collection process. Non-delivery of Tax Payable Notices (SPPT) to taxpayers, inconsistent taxpayer residence data, limited economic conditions, and a lack of awareness among citizens regarding the significance of tax payments contribute to the inefficiency. To address these issues, the District has implemented measures such as checking taxpayer residence data, issuing warnings through environmental heads, and conducting outreach activities. However, the overall effectiveness of tax collection remains suboptimal. The study suggests that disparities in taxpayer data, insufficient awareness, and economic challenges are primary factors contributing to this ineffectiveness. Further efforts are recommended, including improved training programs, an incentive system based on work discipline, and increased community outreach to enhance understanding and compliance.

PEMBAYARAN PAJAK BUMI DAN BANGUNAN; KASUS KABUPATEN PIDIE

The research objective is related to the practice of paying Land and Building Tax (PBB) in the revenue sector at the Pidie Financial Management Agency. The general aim of the research is to gain a better understanding, analyze, or improve the PBB payment process and its impact on the revenue sector of the Pidie Financial Management Agency. The research method used is qualitative, by conducting field research using interviews, documentation and observation. The research results show that Land and Building Tax (PBB) at the Pidie Financial Management Agency is regulated by Pidie Regency Qanun Number 1 of 2013. PBB is imposed on land and/or buildings, calculated based on the Sales Value of the Tax Object (NJOP) and the Sales Value of the Tax Object No Taxable (NJOPTKP). Collection is carried out manually by the Subdistrict PBB. Failure to pay PBB may result in sanctions, and tax collection rights expire after five years.

ANALISIS TINGKAT AKURASI PENETAPAN NJOP PADA PAJAK BUMI DAN BANGUNAN TERHADAP NILAI PASAR DENGAN METODE ASSESSMENT SALES RATIO PADA BPPRD KOTA TANJUNGPINANG

The purpose of this study was to find out how the determination of NJOP on Land and Building Tax at the BPPRD Tanjungpinang and to find out the level of accuracy of the determination on market value using the sales ratio assessment method. This study uses a type of qualitative descriptive research, namely research that seeks to describe the current problem solving based on data presenting data, analyzing and interpreting. In order to provide a clear, logical and accurate picture of the results of data collection, the data obtained were collected in the form of data obtained through interviews, observation, documentation, and literature study which were then analyzed more deeply. The results showed that the determination of the NJOP of land and buildings for conditions on January 1 of the tax year was carried out through a land and or building appraisal process. Based on the ASR calculation, it is known that for the Tanjungpinang Timur District, the determination of NJOP based on the Assessment Sales Ratio when referring to the regulations of the Directorate General of Taxes and IAAO is not in accordance with market value. Simultaneously, re-appraisal of sub- districts with low ASR levels is needed, increasing synergy with related agencies, and improving land appraisal performance

MEASURING THE RELEVANCE OF UMAR BIN KHATTAB'S FISCAL POLICY CONCEPT IN INDONESIA

This study aims to analyze Umar bin Khattab's economic thinking about fiscal policy and determine the extent of its relevance in Indonesia. This type of research is library research using qualitative analysis methods and using a combination of library research techniques and views from informants who share Umar bin Khattab's thoughts on fiscal policy and its relevance in Indonesia. This study uses primary data sources and secondary data. It can be concluded that Umar bin Khattab in setting his policies considered maqashid sharia with the aim of benefiting the Muslim community and the progress of the country he led. State revenues consist of zakat as the largest state income, kharaj, ghanimah (1/5 of the spoils of war), usyr, jizyah, and fa'i. The funds obtained are well managed by Baitul Maal as the State finance/treasury management body. Baitul Maal is also equipped with several departments so that state finances can be managed in a structured and systematic manner. According to Umar bin Khattab, the relevance of fiscal policy to fiscal policy in Indonesia is Baitul Maal and the Ministry of Finance, as well as usyr and import duties. While the irrelevant concepts are Zakat as a fiscal policy, ghanimah and Rupbasan, kharaj and Land and Building Tax, jizyah, and fa'i.

Quality of service, tax outreach, and online payment systems: do they affect taxpayer compliance with land and building taxes (PBB) in the Regional Revenue Agency in the central region of Bandung City?

The study's objective was to examine how customer satisfaction, tax socialization, and online payment methods affected taxpayer compliance at Bapenda in Bandung City's Central Region. By distributing questionnaires based on the variables being measured, this study adopts a quantitative methodology. 100 taxpayers from Bandung City Bapenda's Central Region served as the study's sample. The SPSS 25.0 version is used to process the collected data. Additionally, descriptive analysis, the traditional assumption test, multiple linear regression analysis, and the coefficient of determination test were all used in the data analysis for this study. According to the study's findings, online payment methods, tax socialization, and service quality all have a favorable and considerable simultaneous impact on taxpayer compliance.

Analisis Partisipasi Masyarakat dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Desa Puhpelem)

This study aims to determine community participation in paying Land and Building Tax, including to find out the elements of opportunity, willingness, and ability of village communities to pay Land and Building Tax. Qualitative descriptive method was applied in this study with primary data sources. Direct interviews were carried out with village officials and village tax payers to obtain the necessary data. The results of the study show that community participation can grow and develop based on three main elements, including opportunities that are wide open for the community to participate in paying Land and Building Tax in Puhpelem Village, this means that the SPPT has been submitted to taxpayers in a timely manner by the Village Office Pupelem, the lack of willingness of the Pupelem Village community to pay taxes is not only caused by economic factors, but also caused by SPPT which contains incorrect data listed. In paying land and building tax, the ability of the people of Puhpelem Village is said to be good.

Land and Building Tax Calculation Application (E-PBB)

Introducing an efficient land and building tax computation system can have favorable outcomes for the rural community and its inhabitants. The management and authenticity of data about the distribution of Property Tax Notification Letters (SPPT) have historically posed issues within the tax management process.
 The e-PBB program for calculating land and building taxes in the Tribaktimulya Village case study is implemented as a web-based platform. The application utilizes quantitative data collection methods, including observation, interviews, and literature reading. The system is developed with the Object-Oriented Analysis and Design (OOAD) methodology, which encompasses the stages of analysis, design, and system implementation centered around objects.
 The design of this system is anticipated to enhance the ability of village authorities to input and compute land and building taxes that are either outstanding or paid. Automating the calculation process will enhance efficiency while simplifying tax report generation will contribute to a more effective and streamlined operational workflow.

Unlocking the Increase of Land and Building Tax Revenue in Bantul Regency

National development is an activity that continuously occurs and aims to improve human quality and social welfare; capital is needed to finance this process. One of the sources of capital in the implementation of development in Indonesia is the Rural-Urban Land and Building Tax, among the taxes collected from the community. This research discusses the obstacles to increasing land and building tax revenues. This research was conducted in the Bantul Regency. -Efforts to increase tax revenues include conducting PBB monitoring, innovating the Bantul LaPak application, holding the Bantul Tax Award event, and holding mobile car innovations. Among the programs mentioned above, the mobile car program is a program that plays a significant role in increasing land and building taxes in the Bantul Regency. With this mobile car, the services carried out can be closer to people who live far from the city where they live, called the ball pick-up system. In its development, the mobile car program can increase Land and Building Tax revenue from 2017 to 2019. Land and Building Tax revenue reached a predetermined target, where out of 933 hamlets in Bantul Regency, 777 hamlets have been served increase in revenue, namely in 2017 it increased by 78%, then in 2018 it became 82% or 36.5 billion in 2017, then experienced an increase in 2018 amounting to 39.3 billion, then in 2019 it reached 54.7 billion.

THE APPLICATION OF NON-TAXABLE SALES VALUE OF TAX OBJECT IN THE CALCULATION OF LAND AND BUILDING TAX

Land and Building Tax is given on land and building ownership for state revenue. While the Selling Value of Non-Taxable Tax Objects (NJOPTKP), is one of the components in calculating Land and Building Tax (L&B). Calculating Land and Building Tax determined by Sales Value of Tax Object (NJOP) and NJOP increases every year. The problem is whether or not NJOPTKP, used as a deduction for NJOP, influences the calculation of L&B Tax due to the absence of material changes from the deduction. In this study, NJOPTKP of L&B Tax was analyzed using a qualitative descriptive dan quantitative method by comparing changes in Non-Taxable Income of Income Tax (PTKP), and L&B taxes between Indonesia and other countries. The analysis results indicated that economic quantities such as inflation, Regional Minimum Wages and changes in PTKP of Income Tax were not related to changes in NJOPTKP. The application of L&B Tax does not consider the status of land and buildings (whether or not it is productive) and the family status of the subjects who own the land and buildings. As a result, NJOPTKP does not have a material meaning for the calculation of L&B Tax due to the absence of a significant adjustment when compared to the increase in the NJOP on Rural and Urban Sectoral L&B Taxes (PBB-P2) and Plantation, Forestry and Mining Sectoral L&B Taxes (PBB-P3).