Analisis Tingkat Kesadaran dan Kepatuhan Masyarakat Desa dalam Memenuhi Kewajiban Pembayaran Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (Studi Pada Desa Sosortambok, Kecamatan Doloksanggul, Kabupaten Humbang Hasundutan)

Abstract

The background of this research is based on the low realization of UN revenue in Sosortambok Village, which has not reached optimal targets in recent years. This phenomenon indicates that there are still obstacles related to public understanding of the importance of taxes and low compliance in fulfilling tax obligation. This study aims to analyze the level of awareness and compliance of the community in Sosortambok Village in fulfilling their obligation to pay Rural and Urban Land and Building Tax (PBB-P2). The research method used is descriptive qualitative, with data collected thru observation, interviews, and documentation. The research participants consist of officials from the Regional Financial and Revenue Management Agency (BPKPD) and members of the public who are taxpayers. Data analysis was conducted by examining patterns of awareness and compliance, and comparing them with tax theory and previous research findings. The research results indicate that the level of public awareness in Sosortambok Village regarding the obligation to pay land and building tax is still considered low. This is influenced by limited knowledge, low legal awareness, and a lack of tax socialization. From a compliance perspective, some members of the public have not fulfilled their tax obligations on time and in accordance with regulations, despite an increase in PBB realization in certain years. The conclusion of this study is that public awareness and compliance in paying land and building tax (PBB) in Sosortambok Village are not yet fully optimal. Therefore, it is necessary to increase tax education, intensify socialization, and enforce stricter sanctions so that the public is more compliant in fulfilling their obligations.