Tingkat Kesadaran Masyarakat Desa Batukarang dalam Memenuhi Kewajiban Pajak Bumi dan Bangunan

Abstract

La1ul and Building Tax is a tax that is niaterial in nature in the sense that the arnount of tax payable is detennined by the condition of the object, namely land or land and or buildings. The state of the subject (who pays) does not detennine the aniount of tax. This study aims to detennine the level of a1vareness of the Batukarang Village cornrnunity in fulfilling the obligation to pay Land and Building Tax, the obstacles experienced by the cornn1unity in fulfilling these obligations, the governrnent's strategy in increasing public awareness to pay the tax. This research is in the jorni of quantitative infonnation/data 1vhich is then presented as it is which is used to gain clarity on the actual situation in the .field. This data was collected by conducting research in the .field by distributing questionnaires in Batukarang Village. Fron1 the results of this study, the percentage of the Awareness Level of the Batukarang Village Comrnunity in Fulfilling Land and Building Tax Obligations in 2022, there are several types of answers generated, including the following: Very know 51%, Know 92.9%, Moderate 358.8%, Don't know by 137%, Very Don't know by 59.5%. In this case the Awareness Level of the Batukarang Village Conununity in Fulfilling Land and Building Tax Obligations is categorized in the rnediu,n category.