FACTORS WHICH INFLUENCE LAND AND BUILDING TAX DELINQUENT

• Main Author: Budirahardjo, Agus
• Format: Theses
• Language: Indonesia
• Online Access: https://digilib.itb.ac.id/gdl/view/74515
• Institution: Institut Teknologi Bandung

Land and Building Tax (LBT) delinquent are increasing from year to year. Many factors can cause one LBT taxpayer is in arrears, one of them is uncorrect LBT assessment which can be caused by: tax object land area, building area and its building price classification, lack of taxpayers awareness, the distance between LBT payment location and taxpayer sometimes too far, taxpayers unwilling to make claim to tax office concerning of incorrect LBT assessment, tax payer income, etc. Besides tax claim effort, to make taxpayers pay they tax delinquent effectively; tax officers should know what factors influence taxpayers for not paying their LBT. This is expected can be known by making a model that can predict if one taxpayer will pay the tax or not (be in arrears) so it can minimalize new delinquent tax in the following years. This study is analyzing the factors that causing tax delinquent by make a model based on tax object sample data. The independent variables are LBT charge (Ketetapan), tax object size (area), building size and its usage type, taxpayer income (Penghasilan. The dependent variable is a data that consist of settled LBT and delinquent.Using Discriminat Analysis tools, the analysis obtain a discriminant model, which is Zscore = -0,255 – 1,30E-07 ketetapan + 4,64E-09 penghasilan. From this model we obtain that the variable that have significant effect to differentiating whether a tax object will pay its LBT or not are: Ketetapan (Sig. value 0.012), Penghasilan (Sig. value 0.003). The variables that not significant are Status Pembayaran PBB (Sig. value 0.129, 0.121, 0.816). From model validation, we know that the model have quite high accuration level (69%), so the model can be used to predict whether a tax object will pay its LBT or not in the following years.