Analisis Kepatuhan Wajib Pajak Bumi dan Bangunan Berdasarkan Realisasi Penerimaan Pajak Bumi dan Bangunan (PBB) pada Badan Pendapatan Daerah Kota Palu
Keywords:
Obedience, Taxpayer, Tax RevenueAbstract
Land and Building Tax (PBB) is a Regional Tax as one of the important sources of regional income to finance the implementation of regional government to establish broad, real and responsible regional autonomy. Therefore, taxpayer compliance is required in fulfilling their obligations, this is important in tax collection. Taxpayer compliance can be seen from the realized Land and Building Tax (PBB) revenue target. This research was conducted at the Regional Revenue Agency Office of Palu City, where it looked at Taxpayer Compliance Based on the Realization of Land and Building Tax Revenue. The results that can be concluded from this study are that the level of taxpayer compliance in 2020 is 58.6% (Not Compliant), in 2021 it is 63.7% (Less Compliant) and in 2022 it is 78.5% (Less Compliant), so it can be said that the Land and Building Taxpayer (PBB) is still lacking in compliance with their obligations to pay taxes to the Palu City Regional Revenue Agency.
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