Community Participation in the Payment of the Rural and Urban Land and Building Tax (Pbb-P2) (A Study in Mekarmukti Village, Cisaga District, Ciamis Regency)
- DOI
- 10.2991/assehr.k.210304.126How to use a DOI?
- Keywords
- Rural, Urban Land, Building Tax, PBB-P2
- Abstract
The study is aimed at determining and analyzing the community participation in paying the Rural and Urban Land and Building Tax in Mekarmukti, Cisaga District, Ciamis Regency. To achieve the objective, the study employed qualitative method in which the sample was drawn using purposive sampling technique. The data were collected through observation and interviews. The results showed that the level of community participation in paying the Rural and Urban Land and Building Tax (PBB-P2) reached an average of 80% per year. Viewed from the leadership aspect, the Head of Mekarmukti village has made an attempt to increase the community participation by issuing a Decree of the Village Head concerning the Formation of the Rural and Urban Land and Building Tax Team (PBB-P2). Meanwhile, in terms of communication aspect, what has been done was carrying out socialization to the local community, providing good service and giving awards. In regard to the education aspect, it was found that the level of education does not affect community participation in paying the Rural and Urban Land and Building Tax (PBB-P2). What needs to be emphasized is the awareness of the taxpayer in fulfilling his obligations as a good citizen.
- Copyright
- © 2021, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Tina Cahya Mulyatin AU - Anwar Musadad AU - Ririn Yulianti AU - TeguhAnggoro AU - Dadan Erdian Kosasih PY - 2021 DA - 2021/03/08 TI - Community Participation in the Payment of the Rural and Urban Land and Building Tax (Pbb-P2) (A Study in Mekarmukti Village, Cisaga District, Ciamis Regency) BT - Proceedings of the 1st Paris Van Java International Seminar on Health, Economics, Social Science and Humanities (PVJ-ISHESSH 2020) PB - Atlantis Press SP - 562 EP - 565 SN - 2352-5398 UR - https://doi.org/10.2991/assehr.k.210304.126 DO - 10.2991/assehr.k.210304.126 ID - Mulyatin2021 ER -