Penerapan Penagihan Pajak dan Sanksi Perpajakan dalam Meningkatkan Kepatuhan Wajib Pajak Bumi dan Bangunan Perkotaan dan Pedesaan ( PBB P2 ) pada Kota Medan

Abstract

Land and Building Tax (PBB) in the category of state taxes. Since 2011 the Land and Building Tax (PBB) from the Central Government to Regional Governments is in accordance with the Joint Regulation of the Minister of Finance and Minister of Home Affairs number: 213 / pmk07 / 2010, number: 58 of 2010 concerning the Stages of Preparation for the Transfer of Rural and Urban Land and Building Tax (PBB) as Regional Tax. Given that there are always taxpayers who are delinquent or late in paying the Land and Building Tax (PBB)then the Medan City government is considered necessary to find solutions to existing problems. The research objectives discussed in this study are 1) To find out the Implementation of Land and Building Tax Collection / PBB in the city of Medan 2) To find out the application of tax sanctions Land and Building Tax / PBB in the city of Medan 3) To find out how the level of compliance with the Land and Building Tax / PBB in the city of Medan. Data collection techniques are carried out by means of interviews and documentation. Based on the number of taxpayers and the principal of the PBB Decree (Land Leaf Tax) seen from the level of awareness of Taxpayers and Tax Sanctions about Land and Building Tax / PBB in the Medan City area. The results of the study, in this study are Tax Sanctions and, the Quality of Tax Services affects the level of Taxpayer Compliance in paying Land and Building Tax / PBB