ANALYSIS OF TAXPAYER COMPLIANCE AND THE EFFECTIVENESS OF THE LAND AND BUILDING TAX AMNESTY POLICY AT THE LOCAL REVENUE MANAGEMENT UNIT OF SUKABUMI CITY

Natalia Ardila, Idang Nurodin, Rinaldi

Abstract

This study aims to analyze the level of taxpayer compliance in paying Rural and Urban Land and Building Tax (PBB-P2), evaluate the effectiveness of the PBB-P2 tax amnesty program, and analyze the contribution of taxpayer compliance to increasing regional tax revenue as part of Regional Original Income (PAD) in Sukabumi City for the 2021–2025 period. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews with informants from the Sukabumi City Regional Revenue Management Unit (UPTD) and PBB-P2 taxpayers. Data were analyzed using the NVivo 15 application to obtain a more comprehensive picture through a coding and theme mapping process. The results show that the level of PBB-P2 taxpayer compliance in Sukabumi City has not been fully formed voluntarily and sustainably. This is reflected in the fluctuating revenue realization during the 2021–2025 period. The tax amnesty program in the form of eliminating administrative sanctions has proven effective in increasing revenue realization in the short term, but has the potential to cause opportunistic behavior in the form of delaying payments among taxpayers. The main factors influencing compliance include the community's economic condition, level of understanding of tax obligations, quality of service, and consistency in sanction enforcement. The contribution of PBB-P2 revenue to PAD shows a significant trend, although much of the increase is still supported by the settlement of tax receivables from previous years due to the amnesty policy.