IIJSE
Vol 6 No 3 (2023): Sharia Economics

Analysis of Determinants of Compliance in Paying Land and Building Tax (PBB) Based on Maqasid Sharia in Langkat

Malahayati, Malahayati (Unknown)
Samri Juliati Nasution, Yenni (Unknown)
Batubara, Maryam (Unknown)

Article Info

Publish Date
14 Aug 2023

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,

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Journal Info
IIJSE
Website

Abbrev

iijse

Publisher

Universitas KH. Abdul Chalim

Subject

Economics, Econometrics & Finance

Description

The Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) is Sharia Economics Journal published by Sharia Economics Department Institut Pesantren KH. Abdul Chalim, Mojokerto. The Journal focuses on the issues of Sharia Economics, the History of Islamic Economic Thought, Islamic Law, Local ...