Lisnawati, Elis and Tanjung, Hendra and Nurmilah, Risma (2023) ANALISIS KEPATUHAN WAJIB PAJAK DALAM PENYETORAN PAJAK BUMI DAN BANGUNAN PASCA PANDEMI COVID-19. JURNAL AKTIVA : RISET AKUNTANSI DAN KEUANGAN, EDISI TERBITAN, 5 (3). pp. 137-151. ISSN 2686-1054

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Abstract

This study was coducted to analyze taxpayer compliance in depositing land and building tax during the post-19 pandemic in Cibolang village Gunungguruh sub-district, Sukabumi regency. By looking at taxpayer awareness, taxknowledge, and the economic condition of taxpayers when making land and building tax payments. The method used in this research is descriptive qualitative method. This research uses primary data sources and secondary data through observation, interviews, and documentation. The data analysis techniques used aredata reduction, data presentation and the last stage of drawing conclusions. The result of thisstudy indicate that the compliance of Cibolang village taxpayers in depositing land and builing tax seen from the receipt of targets and realizations in 2020-2021 shows noncompliance. And in the year 2022 or in the post-pandemic covid-19 period ther was asignificant decrease in compliance wich showed non-compliance. Some factors that canincrease taxpayer compliance are taxpayer awareness, tax knowledge, and economic conditions

Item Type:	Article
Uncontrolled Keywords:	land and building tax; taxpayer compliance; economic conditions; post covid-19 pandemic
Subjects:	H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi > Akuntansi
Depositing User:	Heriska Heriska
Date Deposited:	11 May 2024 13:28
Last Modified:	11 May 2024 13:28
URI:	http://eprints.ummi.ac.id/id/eprint/3476

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