PENEGAKAN SANKSI ADMINISTRASI TERHADAP WAJIB PAJAK YANG TIDAK PATUH DALAM PEMBAYARAN PBB PERDESAAN DAN PERKOTAAN PERDA NOMOR 1 TAHUN 2024 DI KOTA SOLOK
Keywords:
Administrative Sanctions, PBB, Solok CityAbstract
Enforcement of Administrative Sanctions Against Taxpayers who are not
compliant in paying Land and Building Tax is regulated in Solok City Regional
Regulation Number 1 of 2024 concerning procedures for collecting and
procedures for determining taxes. but there is a lack of assertiveness in imposing
sanctions on taxpayers who are not compliant in paying taxes. The results of the
study (1) The application of administrative sanctions is not efficient, people still
think that paying PBB is not necessary because they think that paying PBB has no
direct impact on them. (2) The obstacles faced in implementing this policy
include; people who still underestimate PBB-P2 payments, lack of understanding
of the function of taxes, lack of socialization, unclear consequences, economic
problems, lack of human resources. (3) Efforts made to overcome obstacles, by
assigning collectors to collect from house to house, by giving rewards to obedient
taxpayers.
References
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