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All Journal Jurnal Syntax Transformation
Aussy Mahardika Putri
Universitas Swadaya Gunung Jati
Humanities Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Participation of City Communities in Paying Land and Building Taxes in the Rural and Urban Sectors (PBB-P2) Riva Ratna Krisnandia; Nopa Pujihastuti; Aussy Mahardika Putri; Hery Nariyah; Sri Wulandari
Jurnal Syntax Transformation Vol 5 No 7 (2024): Jurnal Syntax Transformation
Publisher : CV. Syntax Corporation Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46799/jst.v5i7.983

Abstract

Land and Building Tax (PBB) has an important role in supporting the development and administration of local government. However, low community participation can hinder the achievement of the maximum potential of this revenue source. This study aims to analyze the factors that cause the unoptimal participation of urban communities in the payment of Land and Building Tax (PBB) in Kuningan District. This research method uses a qualitative approach with descriptive research type. Data collection techniques were conducted through field studies with interviews, which were supported by data analysis. The research location is in Kuningan Sub-district, Kuningan Regency. The results of this study identified socio-economic, administrative, and psychological factors and found regulatory factors to be the cause of low community participation in PBB payments. This research also provides recommendations regarding efforts that need to be made to optimize the level of urban community participation in PBB payments in Kuningan Sub-district.
Co-Authors Hery Nariyah Nopa Pujihastuti Riva Ratna Krisnandia Sri Wulandari