ANALISIS KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN
PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SURABAYA
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Institusion
Universitas Bhayangkara Surabaya
Author
Djolie, Regitha Rachma Bunga
Subject
Tax
Datestamp
2020-07-21 03:20:10
Abstract :
In achieving the Land and Building Tax target, a tax that is derived from public awareness of its tax obligations is needed. The purpose of this study is to determine the level of PBB taxpayer compliance in the city of Surabaya. The study was conducted at BPKPD of Surabaya City. The analysis technique used is descriptive qualitative, with interview methods and documentation. Data is processed by the compliance formula and grouped. The results showed the level of PBB-P2 taxpayer compliance in 2015 was 94.2% (compliant), 2016 was 96.5% (compliant), 2017 was 109.6% (very obedient), and 2018 was 104.2% (very obedient), so it can be said that the Land and Building Taxpayer complies with its obligation to pay taxes.
In achieving the Land and Building Tax target, a tax that is derived from public awareness of its tax obligations is needed. The purpose of this study is to determine the level of PBB taxpayer compliance in the city of Surabaya. The study was conducted at BPKPD of Surabaya City. The analysis technique used is descriptive qualitative, with interview methods and documentation. Data is processed by the compliance formula and grouped. The results showed the level of PBB-P2 taxpayer compliance in 2015 was 94.2% (compliant), 2016 was 96.5% (compliant), 2017 was 109.6% (very obedient), and 2018 was 104.2% (very obedient), so it can be said that the Land and Building Taxpayer complies with its obligation to pay taxes.
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