Non-Compliance with Land and Building Tax - Rural and Urban (PBB-P2) in Special Capital Region of Jakarta

Melsa Trinita Situmeang; Vid Adrison

doi:10.24198/jmpp.v5i2.37020

Non-Compliance with Land and Building Tax - Rural and Urban (PBB-P2) in Special Capital Region of Jakarta

Melsa Trinita Situmeang, Vid Adrison

Abstrak

his study evaluates non-compliance of Rural and Urban Land and Building Tax (PBB-P2) in the Special Capital Region of Jakarta. This research is interesting considering the dependence of the Local Government to PBB-P2 revenue. It can be seen from sustainable efforts to maximize PBB-P2 collection. Maximizing property tax collection can be done in two ways, first by increasing the tax rate, and second, by increasing the value of property taxed (tax base). The increase of tax rate or tax base lead to increase in the amount of PBB-P2 borne by citizens as taxpayers (tax liability). This condition can trigger to non-compliance. This study evaluated other factors affecting non-compliance: the location of the property and type of property. This study used panel probit regression method in analizying 275.394 tax ID from tax year 2014 to 2018. The findings show that tax rates, location of property (flooded or flood-free area), and the type of property (apartment or non apartment property) are related to the increase of non-compliance. Only sales value of the property (NJOP) is not related to the non-compliance behaviour.

Kata Kunci

Non-compliance tax; local tax; Land and Building Tax - Rural and Urban (PBB-P2)

Teks Lengkap:

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Referensi

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DOI: https://doi.org/10.24198/jmpp.v5i2.37020