Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Journal of Research and Development on Public Policy
Siti Alyfia Astiza Batubara
Universitas Sumatera Utara
Decision Sciences, Operations Research & Management Environmental Science Social Sciences

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Transparansi Anggaran Pembangunan Infrastruktur Publik terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kota Medan Siti Alyfia Astiza Batubara; Zoraya Alfathin Rangkuti
Journal of Research and Development on Public Policy Vol. 5 No. 2 (2026): Juni: Journal of Research and Development on Public Policy
Publisher : Lembaga Pengkajian Dan Pengembangan Sumberdaya Pembangunan (lppsp)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58684/jarvic.v5i2.210

Abstract

The city of Medan allocated 45.19 percent of its regional budget (APBD) for public infrastructure in 2025; however, Land and Building Tax (PBB-P2) revenue achievement remained below the target during 2021–2025, with the lowest realization reaching 66.47 percent in 2023. This gap between high infrastructure budget allocation and low taxpayer compliance encouraged this study to examine the role of budget transparency in connecting the government and taxpayers. This study uses a quantitative approach through a survey method involving 221 property taxpayers across 21 subdistricts in Medan City. Simple linear regression analysis was applied to examine the effect of public infrastructure development budget transparency on taxpayer compliance. The instruments showed high reliability with Cronbach’s Alpha values above 0.98. The results indicate that public infrastructure budget transparency has a positive and significant effect on property tax compliance (β = 0.834; t = 22.368; sig. = 0.000), explaining 69.6 percent of compliance variation, while 30.4 percent is influenced by other factors. These findings confirm that budget transparency is a key predictor of taxpayer compliance. The Medan City Government is recommended to improve post-project budget accountability reporting as the weakest transparency indicator.
Co-Authors Zoraya Alfathin Rangkuti