<![CDATA[This study aims to analyze the influence of digital-based tax outreach, taxpayer morality, and tax sanctions on compliance with Rural and Urban Land and Building Tax (PBB-P2) payments in Siantar Sitalasari District. The primary issue in the area is characterized by rapid residential growth that has not yet been matched by the achievement of optimal tax revenue targets. A quantitative associative approach was employed, with data collected via questionnaires distributed to local PBB-P2 taxpayers and subsequently analyzed using multiple linear regression. Partial test results indicate that digital outreach specifically through the "Sicepak" application facilitates easy access to information, positively encouraging urban resident engagement. Similarly, taxpayer morality acts as an ethical internal driver, motivating citizens to fulfill their civic obligations without feeling burdened. Among the variables, tax sanctions in the form of late-payment fines emerged as the most dominant instrument, rationally compelling resident discipline. Simultaneously, the combination of these three factors contributes significantly accounting for 91.5% of the influence to the level of public tax compliance. In conclusion, optimizing PBB-P2 revenue cannot be achieved through isolated measures; rather, it requires a harmonious blend of modern information technology, appeals to conscience, and firm law enforcement. Therefore, it is recommended that local fiscal authorities continue to expand the promotion of integrated digital features that address taxpayer morality while maintaining transparency regarding sanctions to uphold taxpayer discipline.]]>
Copyrights © 2026
