ANALYSIS OF THE LEVEL OF COMMUNITY COMPLIANCE INPAYING LAND AND BUILDING TAX IN THE SUB-DISTRICT PANAKKUKANG MAKASSAR CITY

Abstract

The purpose of this study is to determine the level of community compliance in paying
the Land and Building Tax (PBB) in Panakkukang District, Makassar city. The
population in this study is 33,622 people who contribute to the level of tax revenue in
Panakkukang District, Makassar City, and the sample in this study is 100 people in
Panakkukang District, Makassar City and Panakkukang sub-district office employees.
Research data collection using survey method with questionnaire technique. After the
data is collected, both primary and secondary data, a data analysis is carried out to
process the existing data. Data analysis is the process of organizing and sorting data
into patterns, categories, and basic description units so that themes can be found and
work hypotheses can be found as suggested by the data. The results of this study show
that the realization of land tax revenue for buildings in Panakkukang District, Makassar
City in 2022 has not been able to achieve the set target. The total realized was only
35,966,865,746, while the unrealized was 11,298,567,254 with the total receipts only
reaching 76.10%. In 2022, from the results of each year the realization of land and
building tax revenues continues to increase but never reaches the target, the building
land tax has a very large role in increasing the original revenue of the Makassar city
area.