KEPATUHAN WAJIB PAJAK ATAS PBB LAHAN PERTANIAN: ANALISIS UU NO.12/1994

Abstract

This study aims to analyze taxpayer compliance with Land and Building Tax (PBB) for
agricultural land in Ramban Kulon Village, Cermee District, Bondowoso Regency. The
research method used is qualitative, employing observation, interviews, and documentation
techniques. The findings indicate that the compliance rate in paying agricultural land tax
reaches 70.98%. The key supporting factors include intensive socialization by the village
government through regular notifications and education regarding tax regulations.
However, 29.2% of the community remains non-compliant due to economic constraints and
a lack of understanding of tax obligations. In conclusion, taxpayer compliance in Ramban
Kulon Village is relatively high, but further strategies are needed to enhance awareness and
overall compliance.
Keywords: Tax Compliance, Land and Building Tax, Agricultural Land