Belawati, Sindy Dwi (2024) Analisis Tingkat Kepatuhan Wajib Pajak Sebagai Dampak Fenomena Tunggakan Pembayaran Pajak Bumi dan Bangunan ( Desa Segulung Kecamatan Dagangan Kabupaten Madiun ). D3 thesis, Universitas PGRI Madiun.
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Abstract
This research aims to determine the level of taxpayer compliance in paying the Land and Building Tax-P2 (PBB-P2) in Segulung Village, Dagangan Subdistrict, Madiun Regency. This study uses a qualitative descriptive method. The data in this study consist of primary and secondary data obtained through interviews, observations, and the distribution of questionnaires. The sample consists of 50 individuals, including 1 Segulung Village official, 1 PBB-P2 tax collector from the Regional Revenue Agency of Madiun Regency, and 2 heads of Segulung Village neighborhood associations (RT). The results indicate that PBB-P2 receivables in Segulung Village are still increasing, with revenue in 2023 reaching IDR 18,606,175. The analysis of indicators shows that respondents generally understand PBB-P2 as a tax on land and buildings and as a source of national development funding. However, there is a lack of understanding regarding the subjects and reporting of taxes, with average scores of 2.10 and 2.08, respectively. Village officials' socialization efforts are considered ineffective, with an average score of 1.65, but the control by officials slightly motivates compliance, scoring 3.00. Taxpayer compliance in reporting ownership and timely payments is also low, with average scores of 1.33 and 1.77. Therefore, improving knowledge and control is necessary to enhance compliance and support village development. Keywords : Land and Building Tax (PBB-P2), Taxpayer Compliance, Tax Knowledge, Control of Village Officers
| Item Type: | Thesis/Skripsi/Tugas Akhir (D3) |
|---|---|
| Kata Kunci: | Land and Building Tax (PBB-P2)., Taxpayer Compliance., Tax Knowledge., Control of Village Officers |
| Subjects: | A Social Sciences > HB Economic Theory |
| Divisions: | Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak |
| Depositing User: | BELAWATI DWI SINDY |
| Date Deposited: | 15 Aug 2024 06:59 |
| Last Modified: | 15 Aug 2024 06:59 |
| URI: | http://eprint.unipma.ac.id/id/eprint/1547 |
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