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Journal : IIJSE

Analysis of Determinants of Compliance in Paying Land and Building Tax (PBB) Based on Maqasid Sharia in Langkat Malahayati, Malahayati; Samri Juliati Nasution, Yenni; Batubara, Maryam
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.3932

Abstract

The study explains the problems regarding public compliance in paying land and building taxes based on Maqasid Sharia in Langkat Regency. Therefore, this study aims to analyze the effect of motivation, income, education level, and socialization on compliance with paying property tax based on Maqasid Sharia. This research uses a descriptive approach with the type of literature study research and the analysis technique used is the Miles and Huberman model analysis technique. The results showed that the people in Langkat Regency, especially in Pematang Tengah Village, had a low level of awareness of paying land and building tax, a low level of public compliance with land and building tax, no sanctions against people who did not pay taxes,
Co-Authors Abdul Malik Ahmad, Fadila Ainul Mardiyah, Ainul Akbar, Habibi Akhyar Akhyar Anandar, Supriadi Rizki Ardila, Saddatun Armiani, Trizaurah Asmaran AS, Asmaran Auliani, Delina Azhar Amsal Azkia, Sela Azkia Barus, Hipridanto Basrul, Basrul Batubara, Maryam Dedy Syamsuar Ebtaria Nadeak, Ebtaria Elfaladonna, Febie Elidar Sari Eriawati Eriawati Faisal Faisal Fathiah Fathiah Fathurrahman Fathurrahman Fauzah Nur Aksa Fauzan Amsal, Alfi Fitri Maghfirah Gami, Amelia Ramadany Putri Ghufran Ibnu Yasa Hasan Basri Hasibuan , Dahlia Haviza Ananda, Cut Heni Pujiastuti Herinawati, Herinawati Heriyana Heriyana Ilyas Ilyas Irhamni Irhamni Ismail Ismail Iswadi Iswadi Jalil, Ivon Jayawarsa, A.A. Ketut Johari Johari Juanda, Boy Riza Karlina, Azrin Widya Khairan AR Khairunnas, Khairunnas M Alfaruqi Mahdi Syukri Maisura, Mira Malia, Rezqi Manfarisyah, Manfarisyah Mardhatillah, Fitria Mayani, Nurhikma Muammar Muammar, Muammar MUHAMMAD BAKRI Muhammad Noval Muhammad Nur Muhammad Rizal Fachri Muhammad Wakhid Musthofa Muhibuddin Muhibuddin, Muhibuddin Mukhlis Mukhlis Mulkan Fadhli Mursal Mursal Mursyidin Mursyidin Mustika, Darma Mutiara, Suci Nabilah, Nura Nafisah Hanim Nst, Ummiyatul Tazkia Rodina Putri, Dea Nirwanda Qadri, Fitrah Raazi, Irfan Murti Rahmi, Nurlaili Rais, Amien Refnas Ramdhan Halid Siregar Rika Sadariawati Rita Nengsih Romi Asmara Saleha, Ella Annisa Samri Juliati Nasution, Yenni Sastro, Marlia Shanty Komalasari, Shanty Sofyan Jafar Sulistiyanto Sulistiyanto, Sulistiyanto Supadmi, Tri Syahwandi, Syahwandi Syamsuddin, Nurfiani Tengku Hartati Tunnur, Layla Utami, Rika Sri Wijaya, Salsabila Putri Winanda, Dika Permata Yana, Syaifuddin Yanti, Rahma Yulia Yulia Yusup, Mohamad Zulkarnain Jalil