Analysis of Taxpayer Compliance in Paying Land and Building Tax in Simpang Tanjung Village

Wahyu Miko Pratama; Salsabila Nadhifa Althaaf; Frennando Dewa Chandika; Vina Arnita

Proceeding. of The International Conference on Business and Economics

Universitas 17 Agustus 1945 (UNTAG) Semarang

📄 Abstract

This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Simpang Tanjung Village. What obstacles are experienced by taxpayers and how to solve problems regarding Land and Building Tax in Simpang Tanjung Village, this study design uses descriptive analysis where data is collected through observation. The result of the study show that the housing sector dominates the majority of taxpayers by 65%, followed by commercial 25% and public facilities 10% and the level of taxpayers compliance in Simpang Tanjung Village increases by 1% each year, this indicates that taxpayer participation in paying their taxes tends to be positive.
 

🔖 Keywords

#Taxpayer Compliance; Obstacles in paying Land and Building; Tax Socialization

ℹ️ Informasi Publikasi

Tanggal Publikasi

20 December 2024

Volume / Nomor / Tahun

Volume 2, Nomor 2, Tahun 2024

📝 HOW TO CITE

Wahyu Miko Pratama; Salsabila Nadhifa Althaaf; Frennando Dewa Chandika; Vina Arnita, "Analysis of Taxpayer Compliance in Paying Land and Building Tax in Simpang Tanjung Village," Proceeding. of The International Conference on Business and Economics, vol. 2, no. 2, Dec. 2024.

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