STUDY OF FACTORS AFFECTING PBB-P2 TAXPAYER COMPLIANCE IN BANDUNG CITY

• Main Author: Tri Wiyanto, M.A.F.
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/57924
• Institution: Institut Teknologi Bandung

The delegation of authority to manage PBB-P2 by the central government creates new problems for local governments, namely the high value of PBB-P2 arrears which is reflected in the value of PBB-P2 receivables. In fact, taxes are a form of taxpayer contribution paid to the state as a form of participation in development. This study aims to analyze the associations of individual perception on trust in the government, tax awareness and ease of paying taxes on the compliance of PBB-P2 taxpayers in Bandung City. Taxpayer compliance means that taxpayers pay bills on time so that they do not have tax arrears. This study uses a survey method through an online questionnaire with a convenience sampling strategy. The data were processed quantitatively using logistic regression analysis through Stata 16.0 software. Data processing is presented through several regression models partially and simultaneously. Furthermore, other variables that are thought to influence the dependent variable are also added, namely intrinsic and extrinsic variables. The result is that there are differences in the characteristics of respondents based on the level of tax compliance, perceptions of trust in the government, tax awareness, and ease of payment. There was no significant change when the intrinsic and extrinsic variables were included in the research model. The significance of the Ease of Payment variable in each logistic regression model shows that the diversity of payment facilities provided by the Bandung City Government may provide convenience for respondents in paying PBB-P2 bills and thus will reduce tax arrears in general.