Optimalisasi Penerimaan Daerah: Analisis Kepatuhan Wajib Pajak Bumi dan Bangunan di Kota Cirebon
Keywords:
Tax Sanctions, Taxpayer Awareness, Taxpayer Compliance, Taxpayer IncomeAbstract
This research examines the determinants of Land and Building Tax (PBB-P2) taxpayer compliance in Cirebon City following a drastic 1,000% tariff increase policy that triggered public protests. Based on the Theory of Planned Behavior, this study analyzes how taxpayer income, awareness, and tax sanctions affect compliance behavior. This study uses quantitative survey research by distributing closed-ended questionnaires to taxpayers. A sample of 324 respondents was selected from a total population of 83,989 registered taxpayers, and the collected data were evaluated using multiple linear regression analysis via SPSS software. The results of the partial test indicate that taxpayer income, awareness, and tax sanctions all have a positive and statistically significant effect on taxpayer compliance. Furthermore, the simultaneous test demonstrates that all three independent variables concurrently influence taxpayer compliance, with tax sanctions emerging as the most dominant factor. These findings imply that regional governments must strengthen tax law enforcement and improve public communication regarding tariff adjustments. This report can help policymakers and tax authorities design more persuasive and educational approaches to optimize regional revenue without creating public friction.
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