ANALISIS KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SURABAYA

Djolie, Regitha Rachma Bunga (2019) ANALISIS KEPATUHAN WAJIB PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KOTA SURABAYA. Skripsi thesis, Universitas Bhayangkara Surabaya.

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Abstract

In achieving the Land and Building Tax target, a tax that is derived from public awareness of its tax obligations is needed. The purpose of this study is to determine the level of PBB taxpayer compliance in the city of Surabaya. The study was conducted at BPKPD of Surabaya City. The analysis technique used is descriptive qualitative, with interview methods and documentation. Data is processed by the compliance formula and grouped. The results showed the level of PBB-P2 taxpayer compliance in 2015 was 94.2% (compliant), 2016 was 96.5% (compliant), 2017 was 109.6% (very obedient), and 2018 was 104.2% (very obedient), so it can be said that the Land and Building Taxpayer complies with its obligation to pay taxes.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: Compliance, Taxpayer, Rural and Urban Land and Building Tax
Subjects: Accounting > Tax
Accounting > Tax
Divisions: Faculty of Economic & Business > Bachelor of Accountancy
Depositing User: Perpus Ubhara Surabaya
Date Deposited: 21 Jul 2020 03:20
Last Modified: 21 Jul 2020 03:20
URI: http://eprints.ubhara.ac.id/id/eprint/543

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