KESADARAN HUKUM MASYARAKAT DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI KABUPATEN PASAMAN BARAT BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 TENTANG PAJAK DAERAH DAN RETRIBUSI DAERAH

Zawil Huda

Abstract


West Pasaman Regency is an area in West Sumatera Province which is making efforts to increase revenue from taxes, namely Land and Building Tax. Implementation of Earth and Building Tax based on Earth on Buildings of Earth and Building, will and tax revenue of Earth and Building in West Pasaman Regency has not reached the target. How the travel formulation: 1) How the implementation of tax payments Earth and Buildings in the District of West Pasaman? 2) What factors affect the law in the payment of land and building tax in Pasaman Barat Regency? 3) What efforts are made by the Government of West Pasaman Regency to overcome the factors that affect the community in the payment of land and building tax in Pasaman Barat Regency? To answer the problem by using Sociological Law Research method. Based on the research results 1) Implementation of land and building tax payments in Pasaman Barat Regency is a direct taxpayer against the officially appointed tax collector of local jorong which is authorized by Walinagari, or obliged to pay directly to the bank.2) the factors that cause it is like The existence of socialization, the real evidence about the benefits of tax.3) Efforts made by the government of West Pasaman District is to conduct appeals, socialization and gift giving to the devout community to pay land and building tax.

Keywords : Land and Building Tax, West Pasaman Regency

 


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