ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MELAKSANAKAN KEWAJIBAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KABUPATEN MADIUN

Candrani, Candrani (2024) ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK DALAM MELAKSANAKAN KEWAJIBAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KABUPATEN MADIUN. D3 thesis, Universitas PGRI Madiun.

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Abstract

Alfina Dea Candrani. 2024. Analysis of Taxpayer Compliance Levels in Carrying Out Land and Building Tax Obligations in BAPENDA Madiun Regency. Thesis. D3 Tax Management Study Program, Faculty of Economics and Business, PGRI MADIUN UNIVERSITY. Supervisor (I) Dr. Anggita Langgeng Wijaya, S.E., M.Sc., Ak., C.A., CPA, CRMP (II) Erma Wulan Sari, S.Pd., M.Ak Rural and Urban Land and Building Tax, abbreviated as PBB-P2, is a type of regional tax that contributes to regional revenue. This research aims to determine the level of compliance of PBB-P2 taxpayers in BAPENDA Madiun Regency. This research uses primary and secondary data sources obtained directly through interviews and observation. This type of research is descriptive qualitative with a case study approach. The results of this research show that PBB-P2 Taxpayer Compliance at BAPENDA Madiun Regency is said to be very compliant because based on the realization of revenue it has reached the target. However, in this research, the realization of revenue that has reached the target is not yet a measure of taxpayer compliance. The factor that causes PBB-P2 taxpayers to be said to be non-compliant is because taxpayers are late in paying their taxes, resulting in a number of arrears. Efforts that BAPENDA Madiun Regency can make to increase compliance are by holding outreach regarding regulatory adjustments and updating data regularly and continuously. Keywords: Compliance, Taxpayers, PBB-P2

Item Type:	Thesis/Skripsi/Tugas Akhir (D3)
Kata Kunci:	Compliance;Taxpayers;PBB-P2
Subjects:	Z Bibliography. Library Science. Information Resources > Z719 Libraries (General) Z Bibliography. Library Science. Information Resources > ZA Information resources
Divisions:	Fakultas Ekonomi dan Bisnis > Diploma Manajemen Pajak
Depositing User:	CANDRANI DEA ALFINA
Date Deposited:	14 Aug 2024 04:31
Last Modified:	14 Aug 2024 04:31
URI:	http://eprint.unipma.ac.id/id/eprint/1201

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