Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang

JURNAL AKUNTANSI DAN PAJAK

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Field Value
 
Title Pengetahuan Dan Kesadaran Masyarakat Dalam Kepatuhan Membayar Pajak Bumi Dan Bangunan Di Dusun Kalipanggang Desa Candirejo Tuntang
 
Creator Kusumaningrum, Feny Retno
Luhsasi, Dwi Iga
Sitorus, Destri Sambara
 
Subject Knowledge, Awareness, Obedience, Land and Building tax

 
Description The tax compliance of property tax in Candirejo Tuntang village especially Kalipanggang hamlet has not reached its target that has been set, the percentage rate of property tax.in these last five years still below the target which is 80% with 141 taxpayers. This percentage can be seen in 2015 which shows a figure 56,16 %, then in 2016 with the percentage 60,26 % , and then in 2017 as much as 66,00 % and in the year 2018 as much as 70,15 %. The percentage increase from 2015 until 2018, but in 2019 the percentage rate is decrease to 64,96 %.The method of this research is qualitative descriptive, while the purpose is to measure the depth of public knowledge and awareness in hamlet Kalipanggang to pay the property tax. Data collection techniques in this research are: observation, interview, and documentation method, then the technical analysis are: consisting of data reduction, presentation of data, and the conclusion. The result of this research shows that mostly taxpayers don't really understand yet about the rules and the purpose of property tax so they need to re-explain, taxpayers only know the sanction of a fine for it’s been written in SPPT (a letter of tax notification). The awareness of taxpayers is so low because they let their tax arrear for years. Most of the taxpayers prioritize the primary and secondary needs than pay their tax, it's also because the small amount of income taxpayers. The things needed to raise the awareness of paying property tax are to improve the public services, especially in property tax and provide an explanation, which taxpayers have been given information and knowledge about the role and benefit of property tax so people can raise the awareness in order to do their duty tax.
 
Publisher ITB AAS INDONESIA
 
Contributor Satya Wacana Christian University
 
Date 2020-07-17
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1029
10.29040/jap.v21i1.1029
 
Source Jurnal Akuntansi dan Pajak; Vol 21, No 01 (2020): Jurnal Akuntansi dan Pajak Vol. 21 No. 1, Juli 2020
2579-3055
1412-629X
 
Language eng
 
Relation http://jurnal.stie-aas.ac.id/index.php/jap/article/view/1029/pdf
 
Rights Copyright (c) 2020 Jurnal Akuntansi dan Pajak
http://creativecommons.org/licenses/by/4.0
 

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