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Amirullah, Noerhayati
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Control & Systems Engineering Decision Sciences, Operations Research & Management Energy Engineering Industrial & Manufacturing Engineering

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ANALYSIS OF THE LEVEL OF COMMUNITY COMPLIANCE IN PAYING LAND AND BUILDING TAX IN THE SUB-DISTRICT PANAKKUKANG MAKASSAR CITY Amirullah, Noerhayati; Mappisabbi, Andi Muhammad Fadli; Luthfi, Muh
Journal of Industrial Engineering Management Vol 9, No 1 (2024): Journal of Industrial Engineering and Management Vol 9 No 1
Publisher : Center for Study and Journal Management FTI UMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33536/jiem.v9i1.1830

Abstract

The purpose of this study is to determine the level of community compliance in paying the Land and Building Tax (PBB) in Panakkukang District, Makassar city. The population in this study is 33,622 people who contribute to the level of tax revenue in Panakkukang District, Makassar City, and the sample in this study is 100 people in Panakkukang District, Makassar City and Panakkukang sub-district office employees. Research data collection using survey method with questionnaire technique. After the data is collected, both primary and secondary data, a data analysis is carried out to process the existing data. Data analysis is the process of organizing and sorting data into patterns, categories, and basic description units so that themes can be found and work hypotheses can be found as suggested by the data. The results of this study show that the realization of land tax revenue for buildings in Panakkukang District, Makassar City in 2022 has not been able to achieve the set target. The total realized was only 35,966,865,746, while the unrealized was 11,298,567,254 with the total receipts only reaching 76.10%. In 2022, from the results of each year the realization of land and building tax revenues continues to increase but never reaches the target, the building land tax has a very large role in increasing the original revenue of the Makassar city area.
Co-Authors Luthfi, Muh Mappisabbi, Andi Muhammad Fadli