Building Tax Research Articles

Implementation of the Land and Building Tax Amnesty Program: A Case Study Analysis at the Regional Tax Service Agency

This qualitative descriptive study investigates the implementation of the Land and Building Tax (PBB) exemption program in Sidoarjo Regency, focusing on communication, resources, disposition, and bureaucratic structure. Employing purposive sampling, primary data was gathered through observation, interviews, and documentation. Utilizing Miles and Huberman's data analysis, the study reveals that all variables were fulfilled, with challenges arising from insufficient information dissemination by some villages and a shortage of billing staff. The Sidoarjo Regional Tax Service Agency (BPPD) is urged to innovate communication channels for direct community engagement and enhance staffing levels. This research provides valuable insights for policymakers and tax authorities globally, emphasizing the need for efficient communication strategies and resource allocation to ensure successful tax exemption programs. Highlight : Effective Communication: The study underscores the crucial role of communication in the successful implementation of the Land and Building Tax (PBB) exemption program, emphasizing the need for streamlined information flow between villages and residents. Resource Allocation: The research highlights challenges stemming from a shortage of billing staff in Sidoarjo Regency, emphasizing the significance of adequate resource allocation to ensure the smooth operation of tax exemption policies. Policy Implications: The findings provide actionable insights for tax authorities and policymakers globally, emphasizing the importance of efficient communication strategies and resource management in optimizing the effectiveness of land and building tax exemption programs. Keywords: Land and Building Tax, Exemption Program, Implementation, Sidoarjo Regency, Communication

Tax Literacy, Tax Sanctions, Taxpayer Awareness and Quality of Tax Services on Taxpayer Compliance in Payment of Land and Building Taxes in Dumai City (Riau)

This research examines the influence of tax knowledge, tax sanctions, taxpayer awareness, and tax service quality on taxpayer compliance in paying land and building taxes. This research uses primary data with samples distributing questionnaires. The sampling with a total of 97 questionnaires distributed. The dependent or dependent variable in this research is land and building tax compliance. The independent variables in this research are tax knowledge, tax sanctions, taxpayer awareness, and tax service quality. Testing this hypothesis uses multiple regression. The results of the research show that tax knowledge has no significant effect on taxpayer compliance, tax sanctions have no significant effect on taxpayer compliance, taxpayer awareness has no significant effect on taxpayer compliance, and tax service quality has no significant effect on mandatory compliance tax.

Sosialisasi Pelaksanaan Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2)

Kaongke-ongkea Village is one of the sub-districts in Pasarwajo sub-district, Buton Regency. The people of Kaongke-ongkea Village are known to be very strong in working together to develop the region. However, in this process, there are still shortcomings in Kaongke-ongkea Village, so support from other parties is needed to realize the vision and mission of Buton Regency in terms of teaching. For this reason, Baubau Polytechnic, through the Economics and Business Department, Tax Accounting Study Program, is trying to become a medium to contribute to Kaongke-ongkea Village in overcoming the problem of increasing awareness of Land and Building Tax in Rural and Urban Communities. Kaongke-ongkea village generally earns its living as a farmer and coffee producer. The method of this activity is carried out using the lecture, discussion, and question and answer method. The lecture method is used to present the material, followed by discussion and questions and answers. Through this socialization activity, it is hoped that it can foster a spirit of compliance with tax obligations for the people in Kaongke-ongkea Village through educational material about sanctions and rates for Rural and Urban Land and Building Tax (PBB-P2) in the form of audio visuals, empowering the potential of the people of Kaongke-ongkea Village, District. Pasarwajo Buton Regency in increasing Taxpayer Awareness to pay their taxes.

Absorption of Rural and Urban Land and Building Tax (PBB-P2) Through the Tax Object Management Information System

his research aims to determine the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB-P2) through the Taxpayer Information Management System and analyze the factors that support the implementation of the Policy on the Absorption of Rural and Urban Land and Building Taxes (PBB-P2) Through the Taxpayer Information Management System. This research is a type of qualitative research with a descriptive approach. In qualitative data analysis there are three streams of activities that occur simultaneously, namely data condensation, data presentation, conclusions.The regional government of East Kutai Regency is trying to increase Original Regional Income (PAD) by optimizing the management of Regional Tax collection. This is done through the implementation of an online and integrated information and technology-based Tax Object Information Management System. The research focus includes taxpayers in East Kutai Regency which has a total number of tax objects reaching 146,248, with around 70% more tax arrears compared to other districts. The policy implementation process for the absorption of Rural and Urban Land and Building Tax (PBB-P2) is carried out based on the East Kutai Regent's regulation Number 44 of 2013. Implementation steps include policy formulation by the Regional Government, including determining tax rates, regulations, tax exemptions, and related provisions. The Tax Object Management Information System (SISMIOP) is used to manage tax data, monitor policy implementation, and report results. Supporting factors for policy implementation through SISMIOP include efficiency in managing tax object data, support for tax outreach and education activities, as well as providing better access to taxpayers regarding tax information. The East Kutai Regency Government uses SISMIOP for monitoring, supervision and decision making regarding taxes to ensure taxpayer compliance and optimal tax collection

ANALYSIS OF THE CONTRIBUTION OF RURAL AND URBAN LAND AND BUILDING TAX (PBB-P2) TO THE REGIONAL ORIGINAL REVENUE (PAD) OF KOLAKA REGENCY IN 2016-2020

This study aims to analyze the contribution and development of Rural and Urban Land and Building Tax (PBB-P2) to the Regional Original Income (PAD) of Kolaka Regency in 2016- 2020. Data collection techniques use documentation and literature. The data analysis technique used in this study uses a qualitative descriptive analysis method. The results of the study show that: (1) The contribution of Rural and Urban Land and Building Tax (PBB-P2) to Regional Original Income (PAD) in 2016 to 2020 is included in the very low criteria because the contribution is in the range from 0.00% to 10.0%, namely the average contribution is at 3% with very low criteria. (2) The trend or development of PBB-P2 to Regional Original Income (PAD) in the last five years has shown an increasing trend in the percentage of contribution.

Pengaruh Pengetahuan, Sanksi, dan Tarif Terhadap Kepatuhan Wajib Pajak PBB-P2

The research was conducted to determine the influence of knowledge, sanctions and tariffs on compliance with rural and urban land and building tax payers. This research was carried out at the Baubau City Dispenda because it has a strategic location and is one of the cities with quite high economic activity. The population in the study were all urban/rural land and building taxpayers. The sample used is the 2022 Baubau City Urban/Rural Land and Building Tax taxpayers. The sampling technique used is purposive sampling, that is, taxpayers are selected who come to pay the Urban/Rural Land and Building Tax at the Baubau City Bapenda office. Determination Withdrawal of samples using the slovin formula with a total of 90 respondents. The data analysis technique in this study is variant-based with the Partial Least Square (PLS) alternative using SmartPLS software. This research provides empirical evidence regarding taxpayer compliance in paying PBB-P2 in Baubau City and the following conclusions can be expressed: 1) Taxpayer knowledge has a significant effect on taxpayer compliance in paying PBB-P2; 2) Tax sanctions have a significant effect on taxpayer compliance in paying PBB-P2; 3) Tax rates have no significant effect on taxpayer compliance in paying PBB-P2. The Baubau City Government can continue to maintain existing policies such as the socialization of PBB-P2 and can also design policies so that paying off PBB-P2 becomes a condition for managing several licensing administrations which are the authority of the Baubau City Government.

Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method

The current hottest issue in Indonesia is the small amount of Land and Building Tax (LBT) revenue at the national and local levels. This research aims to find a valuable model for increasing LBT revenue for the government by formulating ideal clauses and determining what policies should be implemented. This research aims to reveal the practice of tax avoidance and evasion on LBT tax objects, which causes LBT income to stagnate yearly, and find a solution by mapping actual conditions and forecasting the next ten years using a system dynamics model. The research question is why LBT makes a small contribution to total state revenue, even though the object and what are the solutions to increase LBT income in the future. The research methodology uses quantitative methods supported by qualitative analysis using dynamical system modeling. This modeling makes it possible to predict increases in tax revenues by considering several variables that cause LBT revenues to stagnate. The findings of this study show that LBT revenues will proliferate compared to revenues in the initial year of the simulation if intervention is carried out by reducing tax avoidance and tax evasion, increasing tax compliance, and the value of the income growth ratio per tax object. This study found nine actors essential in increasing property taxes in Indonesia: civil officials, tax officials, tax authorities, notaries, large companies, state and regional-owned enterprises, sellers, and buyers of property. In conclusion, the government needs to improve the tax collection system and implement various strategies, including increasing the role of notaries to prevent tax evasion in housing.

PENGARUH SOSIALISASI PAJAK, SANKSI DAN KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN DI KELURAHAN PASIR PUTIH

This research aims to determine the influence of tax socialization, sanctions and taxpayer awareness on taxpayer compliance in paying land and building taxes. This research uses a quantitative method with an associative approach, the population in this research is 15,939 PBB Taxpayers in Pasir Putih Subdistrict in 2022, with a sample size of 100 respondents calculated using the Slovin formula with an error rate of 10%, the sampling technique uses a technique simple random sampling. Data analysis methods use validity tests, reliability tests, classical assumptions, multiple regression analysis, coefficient of determination tests, T statistical tests, and F statistical tests with the help of SPSS version 26 software. The results of this research show that Tax Socialization, Sanctions and Taxpayer Awareness simultaneously influence Taxpayer Compliance. Partially, the Sanctions and Taxpayer Awareness variables have an effect on Taxpayer Compliance, while the Tax Socialization variable has no effect on Taxpayer Compliance. So it can be concluded that the lack of socialization that taxpayers see or find out about does not affect taxpayers' awareness of the importance of paying their obligations so that taxpayers can avoid applicable sanctions.

Pengaruh moralitas dan kepemimpinan kepala desa terhadap kepatuhan wajib pajak bumi dan bangunan

This study aims to determine the effect of the morality and leadership of the village head on the compliance of land and building tax payers in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The type of research used in this study was associative research. The research was conducted in the village of Rimba Jaya, Air Kumbang District, Banyuasin Regency. The population in this study were 956 taxpayers registered at Bapenda Banyuasin. The sampling technique used in this study was (simple random sampling). The data used are primary and secondary data. Data collection methods used were interviews and questionnaires. The data analysis method used in this research is quantitative analysis. The data analysis technique used in this research is validity test, reliability test, classical assumption test, coefficient of determination, multiple linear regression analysis, f test and t test. The results of this study simultaneously show that the morality and leadership of the village head have a significant effect on the compliance of land and building tax payers. Partially, morality has a significant effect on land and building tax payer compliance. Village head leadership does not have a significant effect on land and building tax payer compliance.

Islamic Public Finance: Productive Zakat and Taxes As Instruments of The Country's Economy

Purpose: This research aims to determine productive zakat and taxes in the management and distribution of funds for economic activities, education, health, and infrastructure. Zakat and taxes are instruments of income obtained by the community that must be spent based on the provisions stipulated in the Al-Quran and Hadith, while taxes are instruments of state income collected from the community from income tax, land, and building tax, value-added tax, income tax, and others. Methodology: The research method in this study uses a qualitative method with a descriptive approach using interview data and report data on the collection and distribution of productive zakat funds and taxes for the country's economic growth. This research data was collected using structured interviews regarding the collection and distribution of funds in economic activities, education, health, and infrastructure to provincial BAZNAS staff and South Kalimantan provincial tax staff. Findings: There are findings in research conducted by researchers that the contribution of productive zakat funds and taxes distributed in economic activities, education, health, and infrastructure development has an impact on regional economic growth of 56% from 2022-2023, and while the instrument is equal to 87 %.

Faktor - Faktor Mempengaruhi Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan di DKI Jakarta

The purpose of this research is to analyze the effect of taxpayer attitudes, taxpayer awareness, and tax knowledge on taxpayer compliance in paying land and building taxes in DKI Jakarta. From a sample of 104 respondents, the authors conclude: (1) Taxpayer attitudes have a positive effect on taxpayer compliance in paying PBB. (2) Taxpayer awareness has no significant effect on taxpayer compliance in paying PBB. (3) Knowledge of Taxation has a positive and significant effect on taxpayer compliance in paying PBB. This study used the Quantitative Method and data analysis tool IBM SPSS Statistics 26 for data analysis. Keywords: Land and Building Tax, Taxpayer Attitude, Taxpayer Awareness, Tax Knowledge.

THE INFLUENCE OF TAX PAYMENT AWARENESS AND UNDERSTANDING OF TAX REGULATIONS ON THE LEVEL OF LAND AND BUILDING TAX REVENUE AT THE REVENUE DEPARTMENT AND MANAGEMENT SURABAYA CITY FINANCE

In financing regional development, tax is an alternative source of financing needed by the government, including land and building tax. Land and Building Tax is the only property tax in Indonesia and has increased from year to year. Apart from that, Land and Building Tax has the largest number of taxpayers compared to other taxes. Even though Land and Building Tax has a broad impact, the proceeds from Land and Building Tax are returned to the regions concerned for the implementation and improvement of development in their respective regions. The aim of this research is to determine the influence of the level of awareness of tax payments and understanding of tax regulations for individual taxpayers, both partially and simultaneously, on land and building tax revenues in the work area of ​​the Rungkut Kidul Subdistrict Office. The population is all effective taxpayers registered in the working area of ​​the Rungkut Kidul Subdistrict Office. The sample used was 95 individual taxpayers for land and building tax. The sampling technique used purposive sampling, namely random sampling of 95 respondents. The analysis technique used is multiple linear regression.

Analisis Pendapatan Asli Daerah Melalui Kontribusi Pajak Bumi Dan Bangunan Dalam Meninjau Peraturan Daerah Kabupaten Pamekasan

Rural and urban land and building tax or PBB-P2 is a regional tax as a source of original regional income. The aim of this research is to determine the contribution of Regional Tax and Land and Building Tax to local original income in accordance with Pamekasan Regency regional regulations. This research uses quantitative descriptive methods. This research looks at the contribution of regional taxes and land and building taxes to Original Regional Income (PAD) from 2016-2020. The results of this research show that regional taxes and land and building taxes make a very good contribution to PAD. Therefore, the role of regional taxes and PBB (P2) is needed in increasing PAD which is realized in regional regulations. Regional tax collection officers provide services by increasing the means of paying regional taxes so that the potential for regional tax revenues increases. The revenue department maintains a good relationship with collection officers so that they can supervise local tax collection to avoid fraud during collection.

Peningkatan Pelayanan Pemungutan Pajak Bumi Dan Bangunan Oleh BPKPAD Kabupaten Sukoharjo

Land and Building Tax is a levy that must be paid for the existence of land and buildings that provide benefits and socio-economic status for a person or entity who has rights or receives benefits.Collection of Land and Building Tax is revenue from the taxation sector which is the right of the Regional Government as original regional income and is a source of funds to carry out regional development. Cooperation from all implementing officers and the community must be carried out to support an increase in Original Regional Income, especially Land and Building Tax. This type of research falls into qualitative analysis. Qualitative analysis aims to provide an in-depth explanation of a phenomenon by collecting comprehensive data. To understand and explain the land and building tax collection services at the Sukoharjo Regency Regional Revenue and Asset Financial Management Agency, there are several factors that need attention. The results of the research describing the Land and Building Tax collection services during the research show that land and building tax collection by BPKPAD has been carried out in accordance with the expectations of the local community, namely taxpayers. However, maximum results have not been achieved because there is still one problem. This means that there is no definite date for tax collection by the tax collector. It was also found that there were still obstacles in collecting land and building tax at the Financial Management Agency.

PENGARUH KESADARAN, PENGHASILAN, SANKSI ADMINISTRATIF, DAN KUALITAS PELAYANAN PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PBB - P2 DI KELURAHAN WIROGUNAN KOTA YOGYAKARTA

ABSTRACT Taxpayer compliance in paying Land and Building Tax is influenced by several problems and contributing factors, namely among others taxpayer awareness, taxpayer income, administrative sanctions and quality of tax services. These factors are very realistic and attached to the daily lives of taxpayers. This study aims to test whether awareness, income, administrative sanctions and service quality affect taxpayer compliance in paying PBB – P2 in the Wirogunan sub-district, Yogyakarta City. This type of research is quantitative research. The population in this study is the obligatory PBB - P2 in the Wirogunan Village, Yogyakarta City, which amounts to 100 taxpayers. the sampling technique used is simple random sampling with the instrument used is a questionnaire. The data analysis technique uses Multiple Linear Regression Analysis and is tested with the SPSS version 25 application.The results showed that the variables of awareness, administrative sanctions, and quality of service had a partial effect on taxpayer compliance in paying PBB - P2, while the income variable had no partial effect on taxpayer compliance in paying PBB - P2. Awareness, Income, Administrative Sanctions, and Service Quality simultaneously influence taxpayer compliance in paying PBB – P2 Keywords: PBB – P2, Taxpayers, Administrative Sanctions, Service Quality, Compliance

Pelaksanaan Sistem Simpada dan Sipakbumibana dalam Pembayaran Pajak Bumi dan Bangunan di BPKPD Kota Pariaman

The Pariaman City Government decided to apply technology in public services to improve efficiency and quality of service to the community. This is done to meet society's increasing demands for fast, effective and efficient services. This research uses a descriptive qualitative approach. The qualitative descriptive approach is a research approach where the data collected is in the form of words, images and not numbers. This data can be obtained from interviews, field notes, photos, video tapes, personal documentation, notes or memos, and other documents. The aim of public services is to provide fair, equitable, timely, effective, efficient and transparent services to the community. Regional financial management involves several stages, such as planning, budgeting, implementation, accountability and supervision of regional finances. In regional financial management, there are several applications and systems used. For example, SISMIOP and Sipakbumibana are used to manage Land and Building Tax (PBB), SIMBPHTB are used to manage Land and Building Rights Acquisition Fees (BPHTB), and SIMPADA is used to manage regional income. There are three important elements in regional financial management, namely BAPPEDA, BPKPD, and DISPECTORATE, each of which has its own responsibilities. several regulations governing regional financial management, such as PP 12 of 2019, Permendagri 70 of 2020, and Law 1 of 2022.

The Influence of Tax Knowledge, Activeness of Village Parties, and Tax Sanctions on Taxpayers' Non-Compliance in Paying Land and Building Tax

Taxpayer non-compliance is an action that referes to a situation where a taxpayer has not been able to fulfil all of his tax obligations. Evaluation data on PBB tax revenue in Ajibarang District shows that in Tipar Kidul Village from 2019-2021 there has been a reduction in taxes in the realization of the principal tax assessments. This is what causes tax non-compliance in Tipar Kidul village.Im this study, researchers analyzed the influence of tax knowladge, the activeness of village partise and tax sactions on taxpayer non-compliance in paying land and building taxes in Tipar Kidul Villafe, Ajibarang District, Banyumas regency. The purpose of this study is to determine the effect of tax knowladge, activeness of village partise and tax sactions on taxpayer non-compliance in paying land and building taxes. The method used in this research is quantitative with probability sampling technique, namely cluster random sampling and non-probability sampling, namely purposive sampling with a total sampel of 380. The result of this study indicate that : 1) tax knowledge has noo negative effect on taxpayer non-compliance in paying land and building taxes. 2) the activeness of village partise has a negative effect on taxpayer non-compliance in paying land and building taxes. 3) tax sanctions have a positive effect on taxpayer non-compliance in paying land and building taxes. 4) simultaneously all the independent variabel in this study have a significant positive effect on taxpayer non-compliance in paying land and building taxes.

Implementation of Integrated Smart System Platform in Improving the Quality of Public Services through Smart Village In Pucangsari Village, Pasuruan Regency

The purpose of this service is to increase the knowledge and skills of the Pucangsari village government in the concept and implementation of a smart village based on an integrated smart system platform through village administration governance, reporting, and utilization of public service applications. The method used in the integrated smart system platform development program in village government services includes three stages; the first stage of preparation by conducting surveys and interviews related to the potential and problems faced by prospective program partners; the second stage of making and developing Integrated smart system Platform Applications; and the third stage of capacity building in the form of workshops, training and socialization. The results of this community service are increased knowledge related to smart villages, the ability to use integrated smart system platform applications and improved public services which include correspondence, billing and payment of land and building taxes, as well as the existence of a community aspiration space as an improvement in the Pucangsari village government performance system.

Analisis SIA Berupa POS PBB Terhadap Pemberian Keringanan Wajib Pajak Pada BPKAD Kota X

This study aims to determine the efficiency of using an accounting information system (AIS) in the form of a payment online system for land and building tax (POS PBB) for providing taxpayer relief. The research conducted is descriptive research with a qualitative approach. The sources and data for this research were obtained from the BPKAD kota Yogyakarta. The research data in this study were interviews and observation as primary data and documents as secondary data. results of the analysis of this study, can be concluded that the Analysis of AIS in the Form of Using POS PBB for the Provision of Taxpayer Relief at BPKAD Kota Yogyakarta is running well and efficiently, and the provision of menus by the activities of providing PBB relief to taxpayers makes it easier reviewers in reviewing existing relief files. Even though the use of the PBB POS application is efficient, problems with using the application can still be found, both in the form of system errors and human errors. To minimize these obstacles, BPKAD Kota Yogyakarta made efforts in the form of procurement of hardware and software; training for work units; and collaboration with the internal and external parts of BPKAD kota Yogyakarta.

Enhancing local revenue with land and construction tax incentives: fair and balanced tax approaches

PBB-P2 tax (Land and Building Tax-Rural and Urban) and other valid sources provide local revenue. In article 10 of Regulation of the Minister of Finance of the Republic of Indonesia Number 208/PMK.07/2018 for the Assessment of Rural and Urban Land and Building Taxes, "The Regional Head determines the amount of NJOP (Tax Object Selling Value) of Land and Building every 3 (three) years, except for certain tax objects that can be determined annually in accordance with the development of the region." One technique to optimize PBB revenue is to update NJOP data. One way to enhance municipal revenue legally is with a tax stimulus. Empirical legal research uses induction reasoning to analyze primary and secondary data. The goal is to determine a lawful and compliant local tax optimisation policy. NJOP is significantly higher now. NJOP increases by 1–8 times. Through a mayoral regulation on PBB-P2 stimulus in 2023–2025, the Local Government hopes to reduce social turmoil by gradually increasing the value of the Land and Building Tax assessment.