EVALUASI KESADARAN MASYARAKAT
MEMBAYAR PAJAK BUMI DAN BANGUNAN
(Studi Pada Masyarakat Kelurahan Keban agung, Kecamatan Bermani Ilir, Kabupaten Kepahiang)
Dublin Core
Title
EVALUASI KESADARAN MASYARAKAT
MEMBAYAR PAJAK BUMI DAN BANGUNAN
(Studi Pada Masyarakat Kelurahan Keban agung, Kecamatan Bermani Ilir, Kabupaten Kepahiang)
MEMBAYAR PAJAK BUMI DAN BANGUNAN
(Studi Pada Masyarakat Kelurahan Keban agung, Kecamatan Bermani Ilir, Kabupaten Kepahiang)
Description
ABSTRACT
Trio Putra Pratama, 2021. Evaluation of public awareness of paying Land and
BuildingTaxes (Study on the people of Keban Agung village, Bermani Ilir
District, Kepahiang Regency)
Supervisor: Ahmad Sumarlan, SE, M.Si
This research is focused on the problem of public awareness in paying
Land and Building Tax. This research took place in Keban Agung Village,
Bermani Ilir District. The subjects of this research are all members of the
community in Keban Agung Village who have become taxpayers. Most land and
building taxpayers have paid taxes, but there are also people who have not paid
taxes and do not understand the use of taxes.
Tax is one of the sources of state revenue, which is very important for the
implementation and improvement of national development towards the prosperity
and welfare of the community. Therefore, the public must play an active role,
understand and understand about taxation. The method used in this study is a
research method with a descriptive approach, with data collection techniques
through interviews, observation and documentation with the kelurahan and
several taxpayers in the Keban Agung Village.
The results of the study indicate that there are factors that influence public
awareness to pay Land and Building Tax. Among the factors that greatly affect
the low level of public awareness in paying Land and Building Taxes are: (1)
Lack of information or counseling by the government to the people/taxpayers, and
(2) The number of houses and inheritances that are no longer inhabited and cause
delays in the payment of PBB, ( 3) Individual atmosphere (do not have money,
lazy and no direct reward from the government).
Keywords : Awareness, Land and Building Tax
Trio Putra Pratama, 2021. Evaluation of public awareness of paying Land and
BuildingTaxes (Study on the people of Keban Agung village, Bermani Ilir
District, Kepahiang Regency)
Supervisor: Ahmad Sumarlan, SE, M.Si
This research is focused on the problem of public awareness in paying
Land and Building Tax. This research took place in Keban Agung Village,
Bermani Ilir District. The subjects of this research are all members of the
community in Keban Agung Village who have become taxpayers. Most land and
building taxpayers have paid taxes, but there are also people who have not paid
taxes and do not understand the use of taxes.
Tax is one of the sources of state revenue, which is very important for the
implementation and improvement of national development towards the prosperity
and welfare of the community. Therefore, the public must play an active role,
understand and understand about taxation. The method used in this study is a
research method with a descriptive approach, with data collection techniques
through interviews, observation and documentation with the kelurahan and
several taxpayers in the Keban Agung Village.
The results of the study indicate that there are factors that influence public
awareness to pay Land and Building Tax. Among the factors that greatly affect
the low level of public awareness in paying Land and Building Taxes are: (1)
Lack of information or counseling by the government to the people/taxpayers, and
(2) The number of houses and inheritances that are no longer inhabited and cause
delays in the payment of PBB, ( 3) Individual atmosphere (do not have money,
lazy and no direct reward from the government).
Keywords : Awareness, Land and Building Tax
Creator
Trio Putra Pratama
Source
Program Studi Akuntansi
Publisher
UPT perpustakaan
Date
05/02/2022
Contributor
Univeritas Muhamamdiyah Bengkulu
Rights
Univeritas Muhamamdiyah Bengkulu
Language
Bahasa Indonesia
Identifier
DAFTAR PUSTAKA
Ablessy, M., & Julie, J. S. (2020). Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Sonder Kabupaten Minahasa. Jurnal Riset Ajuntansi, 15(2), 175-184.
Daerah, B. K. (2018-2020). DHKP-PBB P 2. Kepahiang: BKD.
Dhea, A., & Slamet , M. (2020). Evaluasi Kepatuhan Wajib Pajak PBB Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Kepatuhan Wajib Pajak PBB di Desa Slamparejo Kecamatan Jabung Kabupaten Malang). Jurnal Respon Publik, 14(2), 119-131.
Diana, Anastasia, & Lilis, S. (2014). Perpajakan Teori dan Kasus. Yogyakarta: ANDI.
Feny, R. K., Dwi, I. L., & dkk. (2020). Pengetahuan dan Kesadaran Masyarakat Dalam Membayar Pajak Bumi dan Bangunan di Dusun Kalipanggang Desa Candirejo Tuntang. Akuntansi dan Pajak, 21(1), 24-31.
Frelly, M., Sjamsi , P., & dkk. (2018). Kesadaran Masyarakat Dalam Pajak Bumi dan Bangunan di Kelurahan Maesa Unima Kecamatan Tondano Selatan. Civic Education, 2(1), 15-21.
G., K. (1989). Pajak Bumi dan Bangunan. Jakarta: Bina Aksara.
H, B. (2010). Pengantar Hukum Pajak. Jakarta: Raja Grafindo Persada.
M, H. M., & Sri, S. (2020). Faktor-Faktor yang Berpengaruh Terhadap Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan. Akuntansi dan Pajak, 20(2), 276-284.
Miko, N., & Eny, K. (2019). Strategi Pemerintah Desa Dalam Meningkatkan Kesadaran Masyarakat Dalam Membayar Pajak Bumi dan Bangunan. JIPPK, 4(1), 117-128.
Nasional, D. P. (2005). Kamus Bahasa Indonesia. Jakarta: Balai Pustaka.
Pustaka, B. (2005). Kamus Bahasa Indonesia. Jakarta: Departemen Pendidikan Nasional.
Siti, R. (2019). Teori dan Kasus. Jakarta: Salemba Empat.
Siti, S. (2018). Pengaruh Pengetahuan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan (PBB). Akuntansi-FEB, UNIPMA, 2(1), 6-31.
Tejo, F., Tejo, B., & Yuda, A. (2005). Komplikasi Undang-Undang Perpajakan Terlengkap. Jakarta: Salemba Empat.
Waluyo. (2009). Perpajakan Indonesia. Jakarta: Salemba Empat.
Ablessy, M., & Julie, J. S. (2020). Pengaruh Pengetahuan Perpajakan, Sanksi Perpajakan, dan Kesadaran Wajib Pajak Terhadap Kepatuhan Membayar Pajak Bumi dan Bangunan di Kecamatan Sonder Kabupaten Minahasa. Jurnal Riset Ajuntansi, 15(2), 175-184.
Daerah, B. K. (2018-2020). DHKP-PBB P 2. Kepahiang: BKD.
Dhea, A., & Slamet , M. (2020). Evaluasi Kepatuhan Wajib Pajak PBB Dalam Membayar Pajak Bumi dan Bangunan (Studi Kasus Kepatuhan Wajib Pajak PBB di Desa Slamparejo Kecamatan Jabung Kabupaten Malang). Jurnal Respon Publik, 14(2), 119-131.
Diana, Anastasia, & Lilis, S. (2014). Perpajakan Teori dan Kasus. Yogyakarta: ANDI.
Feny, R. K., Dwi, I. L., & dkk. (2020). Pengetahuan dan Kesadaran Masyarakat Dalam Membayar Pajak Bumi dan Bangunan di Dusun Kalipanggang Desa Candirejo Tuntang. Akuntansi dan Pajak, 21(1), 24-31.
Frelly, M., Sjamsi , P., & dkk. (2018). Kesadaran Masyarakat Dalam Pajak Bumi dan Bangunan di Kelurahan Maesa Unima Kecamatan Tondano Selatan. Civic Education, 2(1), 15-21.
G., K. (1989). Pajak Bumi dan Bangunan. Jakarta: Bina Aksara.
H, B. (2010). Pengantar Hukum Pajak. Jakarta: Raja Grafindo Persada.
M, H. M., & Sri, S. (2020). Faktor-Faktor yang Berpengaruh Terhadap Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan. Akuntansi dan Pajak, 20(2), 276-284.
Miko, N., & Eny, K. (2019). Strategi Pemerintah Desa Dalam Meningkatkan Kesadaran Masyarakat Dalam Membayar Pajak Bumi dan Bangunan. JIPPK, 4(1), 117-128.
Nasional, D. P. (2005). Kamus Bahasa Indonesia. Jakarta: Balai Pustaka.
Pustaka, B. (2005). Kamus Bahasa Indonesia. Jakarta: Departemen Pendidikan Nasional.
Siti, R. (2019). Teori dan Kasus. Jakarta: Salemba Empat.
Siti, S. (2018). Pengaruh Pengetahuan dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi dan Bangunan (PBB). Akuntansi-FEB, UNIPMA, 2(1), 6-31.
Tejo, F., Tejo, B., & Yuda, A. (2005). Komplikasi Undang-Undang Perpajakan Terlengkap. Jakarta: Salemba Empat.
Waluyo. (2009). Perpajakan Indonesia. Jakarta: Salemba Empat.
Collection
Citation
Trio Putra Pratama, “EVALUASI KESADARAN MASYARAKAT
MEMBAYAR PAJAK BUMI DAN BANGUNAN
(Studi Pada Masyarakat Kelurahan Keban agung, Kecamatan Bermani Ilir, Kabupaten Kepahiang),” Repository Universitas Muhammadiyah Bengkulu, accessed May 6, 2024, http://repo.umb.ac.id/items/show/2731.
MEMBAYAR PAJAK BUMI DAN BANGUNAN
(Studi Pada Masyarakat Kelurahan Keban agung, Kecamatan Bermani Ilir, Kabupaten Kepahiang),” Repository Universitas Muhammadiyah Bengkulu, accessed May 6, 2024, http://repo.umb.ac.id/items/show/2731.