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This study to analyze factors influencing taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2) in Sragen Regency. Tax compliance is a crucial issue in state revenue, and understanding the factors that influence it is crucial for designing effective tax policies. The independent variables studied are taxpayer awareness, tax socialization, and the tax system, with PBB-P2 taxpayer compliance as the dependent variable. Data were collected from taxpayers in Sragen Regency and analyzed using multiple linear regression methods.   The results of the regression test indicate that not all hypothesized factors have a significant influence on tax compliance. Partially, the variables of taxpayer awareness and the tax system were shown to have a positive and significant influence on compliance with PBB-P2 payments. This indicates that the higher the taxpayer awareness and the better the tax system implemented, the higher the level of taxpayer compliance. Conversely, the variable of tax socialization was found to have no significant effect on taxpayer compliance. This finding suggests that the existing socialization program may not be effective or needs to be re-evaluated to achieve a more tangible impact.   Based on these findings, this study recommends that the local government and tax authorities in Sragen Regency focus more on increasing taxpayer awareness and continuously improving the tax system. Although the socialization program was not statistically significant, it is recommended to review the socialization strategy to make it more targeted and relevant to taxpayer needs. This is expected to improve taxpayer compliance with PBB-P2, which will ultimately have a positive impact on regional revenue.      

This research is motivated by the low level of taxpayer compliance in paying Land and Building Tax (PBB) in Ngronggot District, Nganjuk Regency. This compliance problem is indicated by the high rate of delays and non-compliance in paying tax obligations, which is largely caused by weak enforcement of sanctions, low taxpayer awareness, and diverse economic conditions of the community. This study aims to analyze the influence of tax sanctions, taxpayer awareness, and economic level on compliance in paying PBB. The research method used is a quantitative approach with a survey technique, through the distribution of questionnaires to 100 taxpayer respondents selected using a simple random sampling technique. The data obtained were analyzed using multiple linear regression, accompanied by classical assumption tests such as normality tests, multicollinearity, heteroscedasticity, and hypothesis tests (t-test and F-test) to examine the influence of independent variables partially and simultaneously on the dependent variable. The results of the study indicate that partially, tax sanctions, taxpayer awareness, and economic level have a positive and significant influence on taxpayer compliance in paying PBB. Simultaneously, these three variables are also proven to have a significant influence on taxpayer compliance. These findings provide an important contribution to the formulation of regional fiscal policies, particularly regarding strategies for increasing regional tax revenue. Practical implications of this research include the need to increase the effectiveness of sanction enforcement, intensify tax outreach and education, and improve tax administration services to encourage public awareness and compliance. With the right strategies, it is hoped that taxpayer compliance will increase sustainably and contribute to optimizing regional revenue.

The Land and Building Tax (Pajak Bumi dan Bangunan or PBB) is one of the regional taxes that plays a strategic role in increasing local revenue (Pendapatan Asli Daerah or PAD). PBB is levied on taxable objects in the form of land and/or buildings, as well as on taxpayers who own or control these objects. This study aims to analyze the role of PBB in supporting regional development, the level of public awareness in paying PBB, and the challenges in its collection process. The research uses a descriptive qualitative approach with data collected through literature studies and documentation. The results show that PBB significantly contributes to PAD, especially in areas with rapid property growth. However, there are still obstacles such as lack of public outreach, suboptimal administrative systems, and varying levels of taxpayer compliance. Therefore, efforts are needed to improve service systems, educate the public, and strengthen regulations in the implementation of PBB to ensure it is more effective and efficient in supporting regional development.

Regional Regulation no. 1 of Bone Bolango Regency in 2024 concerning regional taxes and regional levies states in article 3 concerning PBB-P2 that Rural and Urban Land and Building Tax is a type of district/city tax, so that the Government has the authority to collect Land and Building Tax, especially the Urban sector. The phenomenon found by the servants in the field was complaints from village officials regarding the failure of village programs to run according to expectations because assistance had been provided to the community. The lecture and discussion method of this activity was carried out in one core program activity carried out at the Oluhuta village office in October 2022 which was carried out face-to-face and there was direct interaction with participants, namely Individual Taxpayers (WP OP) of the Oluhuta village community after students conducted field observations related to the data needed before the implementation of the core activity. Door to Door Assistance Method: This method is carried out by students after participants receive material related to the socialization of the importance of PBB-P2 tax compliance. This activity is carried out for one week after the core activity. The results of this community service activity are that the government is expected to involve the private sector in conducting in-depth studies on sources of local revenue, including how to manage them by involving research and assessment institutions and collaborating with universities to carry out activities for village communities.

Land and Building Tax (PBB) is a tax on land and buildings. Earth is the surface of the earth and the body of the earth underneath, including land and waters, as well as the sea in the territory of the Republic of Indonesia. Building is a technical construction that is planted or permanently attached to land and water for residence, place of business, and place of business. This research is an empirical legal research conducted in the Government of East Nusa Tenggara Province, namely in Lasiana Village, and the Regional Revenue Office (Dispenda) of Kupang City, related to the topics discussed in this paper. The data is analyzed descriptively-qualitatively. Based on the results the authors show that There is still a lack of public awareness in paying taxes. Taxpayers view prioritizing basic needs that must be met and prioritized. And view the tax as an extortionist so that many taxpayers complain that the increase in the tax burden is the same as the increase in their burden. In encouraging taxpayers to pay Land and Building Tax because of the inhibiting factors of low public awareness in paying Land and Building Tax.

The aim of the research is to determine the basic considerations in calculating PBB for Regional Governments/Regency Governments. This research is field research. Data collection techniques were carried out using literature studies. To carry out airport assessments, the Cost Approach is used. The assessment approach is carried out by adding up the Land Market Value indication, Building Market Value indication and Facility Component Market Value indication. The research results show that the assessment for airport PBB is not just a taxation instrument, but also a form of regional economic development. With good consideration and calculations for a PBB at the airport, this will provide great benefits and impacts for the government and surrounding communities.

The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

Land and Building Tax (PBB) is one of the revenues for local governments which is very important for funding infrastructure development, health services, education and other public services. PBB has a very significant role in community compliance and awareness in paying PBB in various regions is still said to be low. This is usually caused by several factors such as a lack of socialization, minimal transparency in the use of PBB funds, and low public awareness of the use of PBB payments, which is the main cause of low taxpayer compliance. The aim of this research is to identify strategies to be implemented to increase public awareness and compliance in paying PBB. This research uses a qualitative approach using observation and documentation methods. This research shows that the results show that by having regular outreach campaigns or outreach, utilizing information technology in the payment process, as well as developing a compensation and public quality improvement system funded by PPB, it will be an effective step to increase public compliance in paying taxes. Apart from that, involving several community leaders and non-governmental organizations in tax awareness outreach or education is also able to strengthen community responsibility and participation in regional development. By implementing existing strategies, it is hoped that we will be able to overcome problems such as low awareness and low community compliance in PBB payments, which will then be able to support the sustainability of the ability to achieve goals in implementing regional development programs

Regional taxes, especially the Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), have an important role in increasing Regional Original Revenue (PAD) and supporting infrastructure development and public services. Socialization activities carried out in RT. 42 RW. 13 Taman Village, Madiun City, aims to increase public awareness and compliance in paying taxes. Through seminars, direct counseling, as well as print and digital media, this socialization provides information on tax obligations and tax benefits for regional development. The results of the socialization show an increase in public understanding of the tax function, although there are still obstacles, such as a lack of in-depth understanding and access to information. This activity indicates that effective socialization can encourage public awareness and discipline in fulfilling tax obligations, which in turn supports the sustainability of regional development.

PBB is a tax whose revenue and arrange are carried out by the local government. The PBB revenue that does not even reach the target is currently a concern for the Serang Regency Government. This study aims to determine the effect of tax knowledge, online payment systems and income levels on tax revenues. And then to determine the moderating effect between tax knowledge, online payment systems and income levels on PBB revenues. The method used quantitative with a causal associative approach. The population are taxpayers who get SPPT as many as 410,478. The samples was determined by the Solvin formula as many as 100 respondents. The data analysis method used Moderated Regression Analysis using SmartPLS 4.0. Based on the results, the t-value is greater than 1.96 and the significance value of p-values is less than 0.05 so that partially tax knowledge, online payment systems, and income levels have a positive and significant effect on PBB revenue and the role of tax penalties can increase the influence of tax knowledge, online payment systems, and income levels have a significant effect on PBB revenue. So the conclusion is tax knowledge, online payment system, and income level have a significant effect on PBB revenue. Tax penalties are proven to positively moderate the influence of the three independent variables on PBB revenue.

          This research explains that land and building tax (PBB) is a crucial fiscal instrument in the global taxation system, with the aim of supporting government spending on public services, regulating land use, and potentially as a redistribution tool. This article addresses the fundamental ideas, goals, and effects of PBB in Indonesia, highlighting its important role in financing national development. The discussion involves aspects of billing, the basis of collection, the collection system, payment procedures, as well as the taxpayer's right to object and appeal. Emphasis is given to key principles, such as openness, fairness, legal certainty, and public participation in the implementation of PBB. Although PBB contributes significantly to economic development, the article also identifies several critical issues, including property value assessment, social inequality, and economic effects that must be taken into account while managing a just and effective tax system. This article offers a thorough analysis of the PBB as a tool for policy that is essential to the welfare of society and the growth of the nation.

In this era of globalization, economic growth is increasingly rapid. As an effort to improve people's welfare based on justice and prosperity which are the goals of national development, the Indonesian economy will also be followed by policies in the tax sector. 1. Based on the background of the problem above, the problem can be formulated as follows: Does PBB and BPHTB revenue have an effect on PAD in Sumenep Regency? 2. Does PBB revenue have a significant effect on PAD in Sumenep Regency? 3. Does BPHTB revenue have a significant effect on PAD in Sumenep Regency?. From the results of the data analysis and discussion that have been described, the following conclusions can be drawn: 1. The influence of PBB's contribution to PAD in Sumenep Regency 2013-2022. Where PBB partially has a positive and significant effect on PAD with a calculated T value of 28.518 and a significance level of 0.000 < 0.05. 2. Influence of BPHTB Contribution to PAD of Sumenep Regency 2013-2022. Where BPHTB partially has a positive and significant effect on PAD with a calculated T of 2.318 and a significance level of 0.000 <0.05. 3. Effect of PBB Contribution, BPHTB on PAD of Sumenep Regency 2013-2022, Based on the results of the F test simultaneously the PBB contribution variable and the BPHTB contribution variable have a positive and significant effect on PAD with an F table value of 2113.398 > 3.16 and a Sig. 0.000 < α = 0.05.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax (PBB) in Nangalimang Village, Alok District, Sikka Regency. The research method used is a quantitative method and a survey approach. The data used in this study are primary data in the form of questionnaires distributed to taxpayers 2who are registered in the Nangalimanang Village, Alok District, Sikka Regency. The sampling technique used the slovin formula, with a total of 90 respondents distributed questionnaires. The results of this study indicate that the results of the F test have a significance value of 0.000 which is less than the alpha level used, which is 0.05 or 5%. The results of the T test show that a) the significance value of tax knowledge is 1,995 > 1,987; b) the significance value of taxpayer awareness is 4,860 > 1,987. it can be seen that simultaneously there is influence from tax knowledge and awareness of taxpayers on taxpayer compliance with land and building taxes.

This study raises the phenomenon of the policy of collecting Rural Land and Building Tax in Pematang Serai Village, Langkat Regency. The reason for this research was carried out because of the facts and data which show that in 2018-2021 tax realization for Pematang Serai Village has not reached the target every year. Some of the things that become a problem in this study are the many phenomena of tax objects that are not in accordance with the number of taxpayers that must be paid by the community, low public awareness, ineffective mechanisms, and limited payment media in Pematang Serai Village. Researchers view and analyze the development of PBB collection in Pematang Serai Village comprehensively so that they can provide constructive suggestions. In this study, researchers used implementation theory by applying the George C Edward III implementation model. This theory uses 4 indicators, namely: communication, disposition, resources, and bureaucratic structure. This study uses qualitative research methods with data collection techniques through observation, interviews, and documentation. Meanwhile, data analysis techniques used data reduction, data presentation, and drawing conclusions. The research results show that the implementation of the PBB collection policy in Pematang Serai Village, Langkat Regency is still not optimal, so it is recommended that the government pay attention to the land and building tax management policy that has been implemented so far so that it will be able to increase land and building tax revenue. It is also recommended through research results that in order to increase the effectiveness of Land and Building Tax revenue, the government should improve office facilities and infrastructure to support work activities, in addition to providing guidance to collectors and imposing sanctions on taxpayers regarding the importance of Land and Building Tax, because with the Land and Building Tax it will be used to finance regional development.