Overview

Original Research

THE EFFECT OF TAX INCREASE POLICY ON COMMUNITY COMPLIANCE IN PAYING LAND AND BUILDING TAX (PBB) IN NAGRAK VILLAGE

LUTFI AJENG MULYANI 1, BETHARI AYU OKTAVIONI 2, and HAFIED NOOR BAGJA 3.

Vol 18, No 02 ( 2023 )   |  DOI: 10.17605/OSF.IO/DJXAE   |   Author Affiliation: Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia 1,2,3.   |   Licensing: CC 4.0   |   Pg no: 1182-1190   |   Published on: 24-02-2023

Abstract

Taxpayer compliance is a condition where the taxpayer fulfils all the things that are his tax obligations and implements the tax rights he gets. The formulation of the problems studied in this study are: (1) what is the effect of the increase in Land and Building Tax in Nagrak Village. (2) How do the residents comply with Nagrak Village in Paying Land and Building Taxes. This study aims to determine the effect of the tax increase policy on the public in paying land and building taxes. The sampling method is simple random sampling with a sample of 50 people in Nagrak Village. The data analysis method used in this research is multiple linear regression analysis using SPSS 25 software. This study's results indicate that the tax increase policy (X1) positively and significantly affects public compliance in paying land and building taxes (Y).

Keywords

Tax Increase Policy, Community Compliance in Paying Land and Building Taxes