Analisis Sosial dan Budaya terhadap Kepatuhan Masyarakat dalam Melunasi Pajak Bumi dan Bangunan (PBB) Tahun 2020-2023 (Desa Parbuluan IV, Kecamatan Parbuluan, Kab. Dairi)

Abstract

This study aims to analyze the social and cultural factors that influence the level of community compliance in paying Land and Building Tax (PBB) in Parbuluan IV Village. PBB is one of the important sources of revenue for local governments that serves to finance infrastructure development and public services. However, in practice, there are still many people who are not compliant in paying off these tax obligations on time. This study aims to analyze the influence of social and cultural factors on the level of compliance of the Parbuluan IV Village community in paying Land and Building Tax (PBB). This research uses a qualitative approach with observation, interview and document analysis methods. The data obtained was analyzed descriptively to identify the influence of social factors such as education level, income, and legal awareness, as well as cultural factors including local values, beliefs, and traditional practicesthat might influence people's behavior in terms of tax obligations. The results show that low community compliance is influenced by several main factors. First, the low level of education makes people's understanding of the importance of PBB limited. Second, difficult economic conditions cause many citizens to delay or even avoid paying taxes. Third, cultural norms and local beliefs also influence the way the community views tax obligations, where some residents still prioritize traditional and customary needs over tax payments.