ANALISIS TINGKAT KEPATUHAN WAJIB PAJAK SEBAGAI DAMPAK FENOMENA TUNGGAKAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN (Desa Segulung Kecamatan Dagangan Kabupaten Madiun)

Sindy Dwi Belawati, Rihan Mustafa Zahri

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.


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References


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