KESADARAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DITINJAU DARI UNDANG-UNDANG RI NOMOR 12 TAHUN 1994 TENTANG PAJAK BUMI DAN BANGUNAN DI DESA KALANG SIMBARA KECAMATAN SIDIKALANG KABUPATEN DAIRI

Adriani, Heni (2017) KESADARAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DITINJAU DARI UNDANG-UNDANG RI NOMOR 12 TAHUN 1994 TENTANG PAJAK BUMI DAN BANGUNAN DI DESA KALANG SIMBARA KECAMATAN SIDIKALANG KABUPATEN DAIRI. Undergraduate thesis, UNIMED.

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Abstract

Penelitian ini bertujuan untuk mengetahui bagaimana tingkat kesadaran masyarakat dalam membayar Pajak Bumi dan Bangunan ditinjau dari Undang- Undang RI Nomor 12 Tahun 1994 tentang Pajak Bumi dan Bangunan di Desa Kalang Simbara Kecamatan Sidikalang Kabupaten Dairi. Metode penelitian yang digunakan adalah metode penelitian deskriptif kuantitatif. Sampel dalam penelitian ini adalah Kepala Badan Pengelola Pendapatan Daerah Kabupaten Dairi, Kepala Desa Kalang Simbara, dan 29 Kepala Keluarga (KK) yaitu 15% dari jumlah populasi masyarakat, setiap keluarga dipilih secara sampling gugus bertahap (multistage sampling) berdasarkan tingkat kesadaran masyarakat dalam membayar pajak bumi dan bangunan. Teknik pengumpulan data dalam penelitian ini diperoleh melalui observasi, wawancara, teknik penyebaran angket dan melalui buku, jurnal, artikel, internet dan dokumen-dokumen resmi yang dapat membantu peneliti melakukan penelitian ini. Adapun teknik analisis data kuantitatif yang dipergunakan dengan menggunakan statistik sederhana yang diuraikan berdasarkan persentase sederhana. Hasil penelitian yang di peroleh dapat disimpulkan bahwa kesadaran masyarakat dalam membayar Pajak Bumi dan Bangunan ditinjau dari Undang-Undang RI No. 12 Tahun 1994 di Desa Kalang Simbara Kecamatan Sidikalang Kabupaten Dairi masih tergolong kurang baik. Hal ini dapat dilihat dari hasil persentase jawaban angket responden sebanyak 49,83%. Hasil yang diperoleh dari penelitian ini belum mencapai angka yang cukup besar dan dapat digolongkan tidak baik. Faktor yang menyebabkan rendahnya kesadaraan masyarakat dalam membayar Pajak Bumi dan Bangunan dikarenakan rendahnya pengetahuan masyarakat tentang Pajak Bumi dan Bangunan, adanya hambatan dalam proses pembayaran pajak dimana data yang diperoleh tidak riil dan adanya keterlambatan pemberian SPPT kepada masyarakat serta beberapa wajib pajak tidak berdomisili di Desa Kalang Simbara sehingga penerimaan Pajak Bumi dan Bangunan tidak mampu mencapai target ketetapan Pajak Bumi dan Bangunan yang sudah ditentukan setiap tahunnya

Item Type: Thesis (Undergraduate)
Contributors:
ContributionNameNIDN/NIDK
Thesis advisorMelianti, Yusna195610081985112001
Call Number: SK-2017 PKN 047
Keywords: kesadaran, masyarakat, pajak bumi dan bangunan
Subjects: H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue > HJ2338 Taxation of government property
H Social Sciences > HJ Public Finance > HJ2240 Revenue. Taxation. Internal revenue > HJ4629 Income tax
Divisions: Fakultas Ilmu Sosial > Pendidikan Pkn
Depositing User: Mr Maknun
Date Deposited: 16 Aug 2017 09:52
URI: http://digilib.unimed.ac.id/id/eprint/25705

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