TINJAUAN TINGKAT KEPATUHAN MASYARAKAT DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB-P2) DI KELURAHAN NANGGELENG
Daftar Isi:
- This final report was compiled by Hanisa Marwah (1941215001), entitled "Review of Community Compliance in Payment of Land and Building Tax (PBBP2) at Kelurahan Nanggeleng" This report was prepared based on the result of research conducted by the writer at Kelurahan Nanggeleng, Kecamatan Citamiang Kota Sukabumi. Which was compiled under the guidance of Mr. Rinaldi, SE., Ak., M.Ak., CA and Mr. Gatot Wahyu Nugroho, M.Ak., CA. Land and Building Tax (PBB) is a tax levied by the government on land and buildings, with the issuance of the Land and Building Tax Returns Payable (SPPT). Tax compliance is a condition when the taxpayer understands trying to understand all the provisions of the tax laws and regulations. This study was conducted with the aim of knowing Community Compliance in Payment of Land and Building Tax (PBB-P2) in Nanggeleng Village, to find out what factors can hinder the payment of land and building tax (PBB-P2), to determine taxpayer compliance can improve payment of land and building tax (PBB-P2). This research uses descriptive research method in compiling this final report. The data collection techniques used are library research and field studies. Based on the results of the research that has been carried out, it can be concluded that the Review of Community Compliance in Payment of Land and Building Tax (PBB-P2) in Nanggeleng Village is still low below 100% while in 2019 it is more than the target but taxpayers who have paid below the taxpayer registered. Factors that can inhibit are income factors, tax knowledge factors, and the lack of strict enforcement of sanctions for not paying Land and Building Tax. This is because people do not understand about taxes, they are not aware of the importance of paying taxes.