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June 5, 2025Buletin Poltanesa

Analysis of Compliance of Rural and Urban Land and Building Taxpayers in Pontianak

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Authors

WPWidia Natakusuma Diah PitalokaHHHaryono HaryonoRRRusliyawati Rusliyawati

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Implication

Qualitative study assesses PBB-P2 compliance in Pontianak, highlighting strategies for improved tax revenue.

Key Points

  • Taxpayer compliance with PBB-P2 is relatively low, mainly due to limited awareness and administrative issues.
  • Findings indicate challenges such as insufficient information dissemination and undelivered tax notification letters.
  • Qualitative descriptive case study employed interviews and analysis of revenue documents over five years.
  • Insights provide valuable strategies for local governments to enhance public engagement and tax education.

Cite This Study

Pitaloka et al. (2025) studied this question.

synapsesocial.com/papers/68af73567567bf4f94fec95ahttps://doi.org/10.51967/tanesa.v26i1.3365
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