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All Journal Buletin Poltanesa Journal of International Conference Proceedings
Juanda Astarani
Tanjungpura University
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Education Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

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Analysis of Compliance of Rural and Urban Land and Building Taxpayers in Pontianak Widia Natakusuma Diah Pitaloka; Haryono; Rusliyawati Rusliyawati; Juanda Astarani
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3365

Abstract

This study aims to examine the compliance level of Rural and Urban Land and Building Tax (PBB-P2) in Pontianak City, explore the challenges faced by the Regional Finance Agency (BKD) in its collection process, and assess the strategies implemented to enhance tax revenue. Employing a qualitative descriptive case study approach, the research collects data through interviews, analysis of PBB-P2 revenue realization documents, and literature review. The findings reveal that taxpayer compliance remains relatively low, primarily due to limited awareness, insufficient information dissemination, and administrative issues such as undelivered physical SPPT (Tax Due Notification Letters). To address these challenges, BKD Pontianak has adopted several strategies, including simplifying payment procedures, intensifying public outreach, and conducting direct appeals to residents. This underscores the practical need for improved education and accessible tax information to foster higher compliance rates. The findings also offer valuable insights for local governments in formulating more effective public engagement strategies, such as leveraging digital platforms and offering mobile tax services. Uniquely, this study contributes original value by presenting five years of consistent PBB-P2 compliance data—an area that has received limited academic attention—while also providing deeper qualitative insights into local-level tax collection issues and solutions.
The Art of Community: A Key for Sustaining Coffee Shop Business in Pontianak Angga Permadi Karpriana; Syahbandi Syahbandi; Juanda Astarani; Muhammad Fahmi; Djunita Permata Indah; Ahmadi Ahmadi; Eko Supriyanto
Journal of International Conference Proceedings Vol 7, No 4 (2024): 2024 Wimaya Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v7i4.3989

Abstract

This research is aimed to explaining the phenomenon of the large number of coffee shop businesses in the city of Pontianak due to the Coffee Culture owned by residents in Pontianak specially and in general in Kalimantan Barat. This type of research is qualitative research with an ethnography approach with a research time span from 2021-2024. Data was obtained in several stages such as distributing questionnaires, in-depth interviews with three coffee shop actors in Pontianak and collecting related documents as a literature review to reveal the phenomenon that happened. The research results show that perception, motivation, appearance of coffee, experience, beliefs, attitudes and coffee brands play an important role in the formation of today's coffee culture. On the other hand, coffee business actors to be able to compete and maintain their business, they increase hospitality to increase customer loyalty to be able to maintain their business even by targeting quite specific markets in certain groups that focus with product, price, place, promotion, people and presentation.
Co-Authors Ahmadi Ahmadi Angga Permadi Karpriana Djunita Permata Indah Eko Supriyanto Haryono Muhammad Fahmi Rusliyawati Rusliyawati Syahbandi Syahbandi Widia Natakusuma Diah Pitaloka