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p-Index From 2021 - 2026
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All Journal Unram Journal of Community Service (UJCS)
Arifah, Dania Nur
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Analysis of Taxpayer Compliance Level in Paying Land and Building Tax Case Study: City of Surabaya Arifah, Dania Nur; Marseto, Marseto; Wijaya, Riko Setya
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.854

Abstract

This study examines the compliance level of taxpayers in paying Land and Building Tax (PBB) in Surabaya City, a significant source of local revenue. The research aims to identify factors influencing taxpayer compliance and assess the effectiveness of existing tax administration services. Using a qualitative descriptive-analytical approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal varied compliance levels across different UPTB areas, with key influencing factors including tax awareness, service quality, and enforcement of penalties. This study contributes to understanding taxpayer behavior in urban settings and offers insights for policymakers to enhance tax compliance through improved service quality and targeted educational campaigns.
Analysis of Taxpayer Compliance Level in Paying Land and Building Tax Case Study: City of Surabaya Arifah, Dania Nur; Marseto, Marseto; Wijaya, Riko Setya
Unram Journal of Community Service Vol. 6 No. 1 (2025): March
Publisher : Pascasarjana Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/ujcs.v6i1.854

Abstract

This study examines the compliance level of taxpayers in paying Land and Building Tax (PBB) in Surabaya City, a significant source of local revenue. The research aims to identify factors influencing taxpayer compliance and assess the effectiveness of existing tax administration services. Using a qualitative descriptive-analytical approach, data were collected through in-depth interviews, observations, and documentation. The findings reveal varied compliance levels across different UPTB areas, with key influencing factors including tax awareness, service quality, and enforcement of penalties. This study contributes to understanding taxpayer behavior in urban settings and offers insights for policymakers to enhance tax compliance through improved service quality and targeted educational campaigns.
Co-Authors Marseto, Marseto Wijaya, Riko Setya