KEPATUHAN MASYARAKAT DALAM RANGKA MEMBAYAR PAJAK BUMI DAN BANGUNAN (Studi Di Kecamatan Batu Kota Batu Jawa Timur)
Total View This Week0
Total View This Week0
Institusion
Universitas Merdeka Malang
Author
Due, Maria Ermelinda
Subject
H Social Sciences (General)
Datestamp
2024-02-13 02:44:47
Abstract :
Community compliance in paying land and building taxes is defined as an action or attitude of the community in paying land and building taxes. . Community compliance in paying land and building taxes in Batu District, Batu City, East Java, this study describes the high level of community disobedience in paying land and building taxes in Batu District. the community in paying taxes, especially land and building taxes. As a reference or input for the Batu sub-district to find out community compliance in paying land and building taxes. This study uses descriptive qualitative research to convey data in a systematic, factual and accurate manner regarding the facts in the field. The location of this research was carried out in Batu District, Batu City, with data collection techniques carried out in the form of interviews, observations, and documentation. Data analysis techniques used in this study were data reduction, data presentation and conclusions. This data analysis was to draw conclusions that departed of facts and draw general conclusions. The results of the study are related to the level of community compliance in paying land and building taxes in Batu City Batu District, East Java, namely the high level of community compliance in paying land and building taxes in Batu City Batu District East Java due to (1) the attitude of the people who underestimate or ignore indifferent to paying land and building taxes due to low awareness, weakness in applying penalties or fines for people who are late in paying taxes as a subjective norm, (3) low public understanding that paying land and building taxes is a moral obligation so that in their view paying taxes land and buildings are considered as things that only benefit the government, (4) low behavioral control of the surrounding community towards people who are reluctant to pay land and building taxes even though methods of paying land and building taxes have been applied with waste collection techniques. t community compliance in paying land and building taxes, namely carrying out a pick-up program by the local government to taxpayers, techniques for building awareness of paying taxes with a system of collecting waste.
Community compliance in paying land and building taxes is defined as an action or attitude of the community in paying land and building taxes. . Community compliance in paying land and building taxes in Batu District, Batu City, East Java, this study describes the high level of community disobedience in paying land and building taxes in Batu District. the community in paying taxes, especially land and building taxes. As a reference or input for the Batu sub-district to find out community compliance in paying land and building taxes. This study uses descriptive qualitative research to convey data in a systematic, factual and accurate manner regarding the facts in the field. The location of this research was carried out in Batu District, Batu City, with data collection techniques carried out in the form of interviews, observations, and documentation. Data analysis techniques used in this study were data reduction, data presentation and conclusions. This data analysis was to draw conclusions that departed of facts and draw general conclusions. The results of the study are related to the level of community compliance in paying land and building taxes in Batu City Batu District, East Java, namely the high level of community compliance in paying land and building taxes in Batu City Batu District East Java due to (1) the attitude of the people who underestimate or ignore indifferent to paying land and building taxes due to low awareness, weakness in applying penalties or fines for people who are late in paying taxes as a subjective norm, (3) low public understanding that paying land and building taxes is a moral obligation so that in their view paying taxes land and buildings are considered as things that only benefit the government, (4) low behavioral control of the surrounding community towards people who are reluctant to pay land and building taxes even though methods of paying land and building taxes have been applied with waste collection techniques. t community compliance in paying land and building taxes, namely carrying out a pick-up program by the local government to taxpayers, techniques for building awareness of paying taxes with a system of collecting waste.
Download
book
BibTex
Latex, Jabref
cloud_download
Original Resource
url resource Institution
