Analisis Kepatuhan Wajib Pajak dalam Membayar Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Pematangsiantar pada Tahun 2020-2022

Abstract

Land and Building Tax (PBB) is one type of tax imposed on property owners in the form of land and buildings owned in an area. The Land and Building Tax has an important role in supporting regional revenues, so they can be used to finance infrastructure development and public services. This study aims to determine the level of compliance of taxpayers in paying Rural and Urban Land and Building Tax (PBB-P2) in Pematangsiantar City in 2020-2022, to determine the factors that affect the level of taxpayer compliance in paying land and building tax in Pematangsiantar City and to find appropriate efforts in increasing the level of taxpayer compliance in paying land and building tax in Pematangsiantar City. The type of research used in this paper is qualitative research, which is the type of research used to analyze data by describing or describing the data that has been collected. Where it refers to qualitative studies, comparative studies (comparisons) and can be a study of the relationship between one element and another. The results showed that the level of compliance of taxpayers in paying Land and Building Tax in Pematangsiantar City is still relatively low because the data obtained by Rural and Urban Land and Building Tax (PBB-P2) revenue in Pematangsiantar City has not been fully realized.