Work

Analysis of Taxpayer Compliance in Paying Land and Building Tax in Simpang Tanjung Village

Year: 2024

Type: conference-paper

Abstract: This study aims to determine the level of taxpayer compliance in paying Land and Building Tax in Simpang Tanjung Village. What obstacles are experienced by taxpayers and how to solve problems regarding Land and Building Tax in Simpang Tanjung Village, this study design uses descriptive analysis where data is collected through observation. The result of the study show that the housing sector dominates the majority of taxpayers by 65%, followed by commercial 25% and public facilities 10% and the level of taxpayers compliance in Simpang Tanjung Village increases by 1% each year, this indicates that taxpayer participation in paying their taxes tends to be positive.

Source: Proceeding of The International Conference on Business and Economics

DOI: 10.56444/icbeuntagsmg.v2i2.2313

Authors: Wahyu Miko Pratama, Salsabila Nadhifa Althaaf, Frennando Dewa Chandika, Vina Arnita

Institution: Universitas Pembangunan Panca Budi Medan

Language: English

Topic: Taxation and Compliance Studies

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Sustainable cities and communities, Peace, justice, and strong institutions

Open Access status: diamond

OpenAlex ID: W4409836765

FWCI:

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