The Analysis of Land and Building Tax Mandatory Compliance in Increasing Regional Tax Revenues in Buleleng District

Analisis Kepatuhan Wajib Pajak Bumi dan Bangunan Dalam Meningkatkan Penerimaan Pajak Daerah di Kabupaten Buleleng

Abstract

To increase its regional tax revenue, Buleleng district government collects land and
building tax (PBB) directly through the Buleleng Regency Regional Financial and Revenue
Management Agency (BPKPD). PBB is one of the regional tax revenue sources that has
potential. However, the expected targets had not been optimal. One of the reasons for this was
the lack of awareness of taxpayers in paying their tax obligations. This research aimed to
determine the level of mandatory compliance, inhibiting factors, and minimization efforts for the
inhibiting factors. This research was descriptive and quantitative with compliance ratio analysis
techniques. The data sources of this research came from primary and secondary data with data
collection methods through observation, interviews, and documentation. The research findings
indicate: (1) the compliance level of land and building taxpayers in Buleleng Regency was
68.80% in 2019 (compliant), 61.64% in 2020 (sufficiently compliant), 55.93% in 2021
(sufficiently compliant), and 47.33% in 2022 (non-compliant). (2) Inhibiting factors leading to a
decrease in taxpayer compliance stem from both internal and external factors. (3) Efforts
undertaken involve addressing internal deficiencies as a means to reduce external factors.