The Influence of Household Socioeconomic Conditions on Awareness of Paying Land and Building Tax (PBB) in Ampelan Village, Wringin District, Bondowoso Regency

Rudianto, Rudianto and Basuki, Eddy and Senain, senain The Influence of Household Socioeconomic Conditions on Awareness of Paying Land and Building Tax (PBB) in Ampelan Village, Wringin District, Bondowoso Regency. The Influence of Household Socioeconomic Conditions on Awareness of Paying Land and Building Tax (PBB) in Ampelan Village, Wringin District, Bondowoso Regency. (Unpublished)

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Abstract

Taxes are directed towards efforts to realize independent and reliable national economic growth to improve the welfare of all regions of Indonesia in a fair and equitable manner. Ta x revenue for a country is very dominant in supporting the running of government and financing development. In Indonesia, there are several types of taxes, one of which is the Land and Building Tax (PBB). PBB is a tax imposed on land and/or buildings located within the territory of the Republic of Indonesia. Taxpayers in Bondowoso Regency must work hard to collect PBB, especially in rural areas. Ampelan Village is the village in Bondowoso Regency with the lowest PBB tax collection rate. This is due to the very low awareness of the importance of paying taxes. Based on this background, the following question can be formulated: Is there an influence of Household Socioeconomic Conditions on Awareness of Paying Land and Building Tax (PBB) in Ampelan Village, Wringin District, Bondowoso Regency? The method used in this research is quantitative. The study found that household socioeconomic conditions influence awareness of paying land and building tax (PBB). Education, occupation, and income significantly correlated with taxpayer awareness in Ampelan Village. Keywords : Social Conditions, Awareness, PBB

Item Type: Article
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Fakultas Ilmu Sosial dan Ilmu Politik > S1 Ilmu Administrasi Publik
Depositing User: Rudianto
Date Deposited: 03 Dec 2025 05:34
Last Modified: 03 Dec 2025 05:34
URI: http://repository.unars.ac.id/id/eprint/4487

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