Muntaz, Syaidah (2022) ANALISIS KEPATUHAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN (PPB-P2) KECAMATAN PADARINCANG TAHUN 2018-2020 SKRIPSI. S1 thesis, Fakultas Ilmu Sosial Dan Ilmu Politik.
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Abstract
Rendahnya kepatuhan masyarakat membayar pajak PBB-P2 menyebabkanrealisasi penerimaan PBB-P2 Kecamatan Padarincang berada di urutan 2terbawah dari total 29 Kecamatan di Kabupaten Serang. Tujuan penelitian ini adalah untuk mengetahui kepatuhan masyarakat membayar PBB-P2 diKecamatan Padarincang dan faktor penghambatnya. Penelitian ini menggunakan teori faktor internal dan eksternal kepatuhan pajak menurut Rahayu (2020:193). Metode penelitian menggunakan deskriptif kualitatif. Informan penelitian meliputi unsur Bapeda Kabupaten Serang, Aparatur Kecamatan Padarincang, Aparatur Desa dan Masyarakat. Uji keabsahan data menggunakan teknik triangulasi sumber dan membercheck. Analisis data menggunakan analisis data kualitatif Miles dan Huberman (2015:132). Hasil penelitian diketahui kepatuhan masyarakat membayar Pajak PPB-P2 di Kecamatan Padarincang masih rendah. Temuan penelitian pada faktor eksternal meliputi kesalahan pengelompokkan SPPT PBBP2 pada tiap desa, sosialiasi hanya berfokus pada aparatur pemerintah tiap desa tanpa melibatkan perwakilan dari unsur masyarakat, tidak adanya penggunaan media promosi pajak, masyarakat enggan dibantu membayar pajaknya dengan sistem titip bayar dan denda keterlambatan sebesar 2% dinilai kecil. Temuan penelitian pada faktor internal meliputi lemahnya ekonomi masyarakat, kurangnya kemauan masyarakat membayar pajak, dan pengetahuan atas sanksi denda tidak membuat masyarakat takut telat membayar pajak. Sementara itu, faktor penghambat diantaranya ketidakpastian jadwal dan waktu pendistribusian SPPT PBB-P2
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | The low level of public compliance in paying PBB-P2 taxes causes the realization of PBB-P2 revenues Padarincang to be in the bottom 2 of a total of 29 subdistricts in Serang Regency. The purpose of this study was to determine the publics compliance in paying PBB-P2 in P bisaadarincang and the factors that inhibit public in paying PBB-P2. This study used internal and external factors of tax compliance by Rahayu (2020: 193). The research method was descriptive qualitative. The research participants were Bapeda Serang, Padarincang District Staffs, Village Staffs and Society. The validity of the data was used data triangulation and member check techniques. The data analysis was used qualitative by Miles and Huberman (2015:132). The results of the study showed that publics compliance in paying PPB-P2 Tax in Padarincang was low. This study found that the external factors that affecting public compliance in paying PBB-P2 was errors in grouping the SPPT PBB-P2 in each village, socialization only focuses on government officials in each village without involving representatives from public elements, no tax promotion media, people are reluctant to be helped to pay taxes with a deposit system payment and a late fee of 2% is considered small. This study also found some internal factors that affecting public compliance in paying PBB-P2, they were the weakness of publics economy, the lack of public willingness to pay taxes, and knowledge of fines does not make people afraid of beinglate in paying taxes. Meanwhile, the inhibiting factor was the uncertainty ofthe schedule and time for the distribution of SPPT PBB-P2 | |||||||||
| Uncontrolled Keywords: | Kata Kunci : Kepatuhan, Membayar, Sanksi, SPPT, PBB. Keywords: Compliance, Paying, Fines, SPPT, PBB | |||||||||
| Subjects: | Communication > Public Relations Science | |||||||||
| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik > 63201-Program Studi Administrasi Publik | |||||||||
| Depositing User: | Perpustakaan FISIP | |||||||||
| Date Deposited: | 13 Apr 2023 15:08 | |||||||||
| Last Modified: | 13 Apr 2023 15:08 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/10092 |
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