ANALISIS KESADARAN WAJIB PAJAK PANJI LOR SITUBONDO DALAM BAYAR PBB: PERSPEKTIF UU NO.28/2009

Abstract

This study aims to analyze taxpayer awareness in paying Land and Building Tax (PBB) in
Panji Lor Village, Situbondo, based on Law No. 28 of 2009. The research method used is
qualitative, employing observation and interviews with the community and village
government. The findings indicate that public awareness of PBB obligations is at a
moderate level, with the primary causes of low awareness being a lack of tax knowledge
and minimal government socialization. In conclusion, increasing tax education and
providing a more accessible payment system are essential to improving taxpayer
compliance.
Keywords: Tax Awareness, Land and Building Tax, Taxpayer Compliance