THE ROLE OF REGIONAL HEADS IN INCREASING PUBLIC AWARENESS OF PAYING LAND AND BUILDING TAX
Keywords:
Public Awareness, Property tax.Abstract
In order to increase public awareness to pay Land and Building Tax (PBB), this study intends to identify the functions of village officials in Surabaya City and the variables that contribute to delays in public awareness. This study uses a qualitative methodology. By using words and theory, this method is used to discuss the government's role in increasing public knowledge about tax compliance and the conditions that hinder it. The study findings show that the government's role in increasing public awareness to pay taxes includes direct outreach to the public, conducting outreach and communicating with residents through intermediaries in the local sub-district/kelurahan, and using billboards posted on the side of the road to display taxpayer information. In addition, the people themselves become a barrier to public awareness because they believe that paying taxes is a burden on the financial situation of their families and that this land belongs to God and the house is paid for with their own money, so they negate the need to pay taxes.
Downloads
References
Adisetiawan, R., 2017, Globalization of the World Capital Market and Its Influence on the Indonesian Capital Market,Economics: Journal of Economics and Business, 1(1): 10-17
Adisetiawan, R., 2012, BI Rate Causality, Inflation, and Stock Price Index,Business management, 11(2), 256-265
Achsani, N.A., O. Holtemöller and H. Sofyan, 2005.Econometric and Fuzzy Modelling of Indonesian Money Demand. in: Pavel Cizek, Wolfgang H., and Rafal W. Statistical Tools For Finance and Insurance. Berlin Heidelberg, Germany: Springer-Verlag
Amir, Amri., 2007. The effect of inflation and economic growth on unemployment in Indonesia.Journal of Inflation and Unemployment, 1(1)
Ang, Robert., 1997. Indonesian Capital Market Smart Book, Jakarta: Mediasoft Indonesia
Atmadja, Adwin Surja. n.d.The US and The ASEAN-5 Stock Exchanges Linkages In The Periods of Stock Market Turnoil. Retrieved February 1, 2013, from http://repository.petra.ac.id/15426/1/jurnas_perbanas_THE_US_AND_THE_ASEAN5_STOCK_EXCHANGES_LINKAGES_IN_THE_PERIODS_OF_STOCK_MARKET_TURMOIL.pdf
Capital Market Supervisory Agency and Financial Institutions Ministry of Finance of the Republic of Indonesia. (2008).Analysis of cointegration and causality relationships as well as dynamic relationships between foreign capital flows, changes in exchange rates and JCI movements in the Indonesian Capital Market. Retrieved December 31, 2011, from http://www.bapepam.go.id/pasar_modal/publikasi_pm/kajian_pm/studi2008/Aliran_Dana_Asing.pdf
Barry, E., Rose, A. & Wyplosz, C. 1996. Contagious Currency Crises. CEPR Discussion Paper No. 1453. London: Center for Economic Policy Research, August
Charemza, W., Wojciech, & Deadman, F., Derek. 1992.New Directions in Econometric Practice, England: Edward Elgar
Darmadji, T., & Fakhruddin, H. M. 2011.Capital Markets in Indonesia: Question and Answer Approach. Jakarta
_______., T and Hendy., M.F. 2001,Capital Markets in Indonesia Approach Question and answer, First Edition, Jakarta: Salemba Empat
Darmawan, Fajar. B. 2009. Effect of the DJI Index, FTSE 100, NKY 225, and HIS on the Composite Stock Price Index Before, When, and After Subprime Mortgage in 2006-2009. (No. 20939/PS/MM/06). Publishedthesis, Gadjah Mada University, Yogyakarta
Dickey, David A. & Fuller, Wayne A. 1981. Likelihood Ratio Statistics for Autoregressive Time Series with a Unit Root, Econometrica, 49(4), Retrieved July 2, 2013, from http://www.u.arizona.edu/~rlo/readings/278800.pdf
Safitri, Y. (2021) 'The Government's Role in Raising Public Awareness of Paying Land and Building Tax in West Perawang Village, Tualang District, Siak Regency'.
M. Jurusan et al., “PENGARUH KESADARAN WAJIB PAJAK TERHADAP KEPATUHAN,” vol. 1, no. 1, pp. 1442–1449, 2019.