Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya

Ananda Febriyani ; Sheila Afriliani ; Vicky Febima Andrerico ; Ahmad Ghani Bilhaq Pasaribu
Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syaria... 📅 2025 Vol 3, No 3 🔗 DOI: 10.59059/jupiekes.v3i3.2584
Abstract
This study aims to describe and analyze the level of community compliance in paying Land and Building Tax (PBB) from a social and cultural perspective. A qualitative approach was used with a case study method in one of the villages in region X which has varying levels of compliance. Data were collected through in-depth interviews, participatory observation, and documentation, with key informants consisting of taxpayers, community leaders, and village officials. The results of the study indicate that community compliance with PBB payments is not solely influenced by economic and regulatory factors, but also by social values ​​such as mutual cooperation, trust in local government, and cultural norms that live in the community. In addition, perceptions of tax fairness and the real benefits of paying taxes also influence community attitudes. These findings indicate the importance of a cultural approach in tax compliance improvement strategies, especially in areas with strong social characteristics. This study recommends the need for contextual and collaborative PBB socialization with local leaders to build tax awareness based on local values.
Keywords
tax-compliance; PBB; social-perspective; local-culture; community-perception
How to Cite

Ananda Febriyani, et al. (2025). Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya. Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES), 3(3). https://doi.org/10.59059/jupiekes.v3i3.2584

Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu, "Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya," Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES), vol. 3, no. 3, 2025.

Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu. "Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya." Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES), vol. 3, no. 3, 2025.

Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu. "Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya." Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 3, no. 3 (2025).

Ananda Febriyani, et al. (2025) 'Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya', Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES), 3(3). doi: 10.59059/jupiekes.v3i3.2584.

Ananda Febriyani; Sheila Afriliani; Vicky Febima Andrerico; Ahmad Ghani Bilhaq Pasaribu. Tingkat Kepatuhan Masyarakat terhadap Pembayaran PBB : Perspektif Sosial dan Budaya. Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES). 2025;3(3).

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