Abstract:
This study aims to examine the application of the principle of equality in the collection of Rural and Urban Land and Building Tax in Magelang City and identify the factors that affect the sustainability of the collection of Rural and Urban Land and Building Tax in Magelang City. This research uses a normative research method by applying a conceptual approach to the writing process. As a result, the implementation of Rural and Urban Land and Building Tax collection in Magelang City has not illustrated the optimal performance of the principle of Equality. This can be seen from several aspects, such as the implementation of services for taxpayers between villages that are not the same as those carried out by the tax authorities, proportional rates that are too flat for each taxpayer, and no explanation of the boundaries or elements that become the benchmark for a taxpayer to be said to have low income and be entitled to a tax reduction. As for its implementation, the collection of Rural and Urban Land and Building Tax in Magelang City is influenced by several factors, population, per capita income, economic inflation rate, taxpayer knowledge factor, tax collection method factor, tax benefit factor, third party role effectiveness factor, taxpayer compliance factor, tax e-system factor, continuous socialization factor, and complete regulation factor.References
Abd Rahman, Nor Azalina Yusnita, Asma Senawi, Mohamad Haizam Mohamed Saraf, and Siti Fairuz Che Pin, ‘Investigation Of Impediment Factors In Property Tax Revaluation Practices’, Planning Malaysia, 19 (2021) https://doi.org/10.21837/pm.v19i16.960
Abdullah, Shardy, Muhammad Rosmizan Abdul Wahab, Arman Abdul Razak, and Mohd Hanizun Hanafi, ‘Property Taxation: The Encouraging Factors for Payment among the Taxpayers’, Journal of Financial Management of Property and Construction, 28.1 (2023), 22–44 https://doi.org/10.1108/JFMPC-07-2021-0042
Alexander, Phyllis, and Merima Balavac-Orlic, ‘Tax Morale: Framing and Fairness’, Economic Systems, 46.1 (2022), 100936 https://doi.org/10.1016/j.ecosys.2021.100936
Andreas, and Enni Savitri, ‘The Effect of Tax Socialization, Tax Knowledge, Expediency of Tax ID Number and Service Quality on Taxpayers Compliance with Taxpayers Awareness as Mediating Variables’, Procedia - Social and Behavioral Sciences, 211 (2015), 163–69 https://doi.org/10.1016/j.sbspro.2015.11.024
Asher, Mukul G., ‘The Role of Property Tax in Fiscal Decentralization in Indonesia’, Policy and Society, 21.2 (2002), 26–41 https://doi.org/10.1016/S1449-4035(02)70007-6
Badan Pengelola Keuangan dan Anggaran Daerah (BPKAD) Kota Magelang, Realisasi Pendapatan Pemerintah Daerah Kota Magelang (PP 12/2019) Tahun 2022 Semester I &, 2023
Che Azmi, Anna A., and Kamala A Perumal, ‘Tax Fairness Dimensions In An Asian Context: The Malaysian Perspective’, International Review of Business Research Papers, 4.5 (2008), 11–19 https://www.researchgate.net/publication/242288892
Coita, Ioana-Florina, Stefana (Ștefana) Belbe, Codruta (Codruța) Mare, Joerg Osterrieder, and Christian Hopp, ‘Modelling Taxpayers’ Behaviour Based on Prediction of Trust Using Sentiment Analysis’, Finance Research Letters, 58 (2023), 104549 https://doi.org/10.1016/j.frl.2023.104549
Cruz, Ana Liza M., Franz Jake M. Cruz, and Olive Chester Cuya Antonio, ‘Assessing the Revenue Raising Capacity of the Local Government of Bongabon in the Philippines’, Journal of Public Administration and Governance, 8.3 (2018), 99 https://doi.org/10.5296/jpag.v8i3.13381
Devi, Cristi, and Yenni Mangoting, ‘Pedesaan Kota Palangka Raya Pajak Bumi Dan Bangunan Perkotaan’, Tax & Accounting Review, 4.2 (2014), 1–10 https://www.neliti.com/publications/157713/faktor-faktor-yang-mempengaruhi-efektifitas-pemungutan-pajak-bumi-dan-bangunan-p
Dewi, Mia Candra, Priyastiwi, and Agus Eko Sutriyono, ‘Kepatuhan Wajib Pajak : Pengaruh Tax Knowledge Dan Mediasi Persepsi Keadilan Pajak’, Jurnal Ekonomi STIEP, 8.1 (2023), 15–25https://doi.org/10.54526/jes.v8i1
Dinas Komunikasi Informatika & Statistik Kota Magelang, Data Strategis Kota Magelang Tahun 2023 (Kota Magelang, 2023)
Engel, Christoph, Luigi Mittone, and Azzurra Morreale, ‘Tax Morale and Fairness in Conflict an Experiment’, Journal of Economic Psychology, 81 (2020), 102314 https://doi.org/10.1016/j.joep.2020.102314
Fachrudin, Khaira Amalia, Elisabet Siahaan, and Imam Faisal Pane, ‘Challenges and Strategies in Increasing Property Tax Revenue in Medan City, Indonesia’, in Proceedings of the International Conference of Science, Technology, Engineering, Environmental and Ramification Researches (SCITEPRESS - Science and Technology Publications, 2018), pp. 1405–8 https://doi.org/10.5220/0010078014051408
Fendrich, Arthur Nicolaus, Alberto Barretto, Gerd Sparovek, Giovani William Gianetti, Jaqueline da Luz Ferreira, Carlos Frederico Marés de Souza Filho, and others, ‘Taxation Aiming Environmental Protection: The Case of Brazilian Rural Land Tax’, Land Use Policy, 119 (2022), 106164 https://doi.org/10.1016/j.landusepol.2022.106164
von Haldenwang, Christian, ‘The Political Cost of Local Revenue Mobilisation: Decentralisation of the Property Tax in Indonesia’, SSRN Electronic Journal, 2015 https://doi.org/10.2139/ssrn.2579598
Humas Pemerintah Kota Magelang, Realisasi PBB-P2 Kota Magelang Meningkat Setiap Tahun, 2022 https://humas.magelangkota.go.id/realisasi-pbb-p2-kota-magelang-meningkat-setiap-tahun/
Husna, Faizah Khotimatul, Elsi Puspito Anggraini, and Arie Rachma Putri, ‘Analisis Optimalisasi Penerimaan Pajak Bumi Dan Bangunan Di Kelurahan Klaten Kecamatan Klaten Tengah Kabupaten Klaten’, Urecol Journal. Part G: Multidisciplinary Research, 1.1 (2021), 31–41 https://doi.org/10.53017/ujmr.36
Indriati Amirullah, Nurasia Natsir, Husni Binti Salam, and Zulkhaeriyah, ‘The Effectiveness Of Collection Of Land And Building Tax In Regional Revenue Agency (Bapenda) Makassar City’, International Journal of Economics and Management Research, 1.3 (2022), 115–21 https://doi.org/10.55606/ijemr.v1i3.48
Irawan, Ario, ‘Pengaruh Persepsi Korupsi Pajak Dan Persepsi Keadilan Sistem Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Dengan Kepercayaan Sebagai Variabel Intervening’, Prisma (Platform Riset Mahasiswa Akuntansi), 1.6 (2020), 114–25 https://ojs.stiesa.ac.id/index.php/prisma
Irfan, Irfan, Jumalia Mannayong, and Haerul Haerul, ‘The Effectiveness of Earth and Building Tax Collection in Takalar District’, PINISI Discretion Review, 3.1 (2019), 13 https://doi.org/10.26858/pdr.v3i1.13267
Ismail, Mohd Shukri, ‘Land Administration in Peninsular Malaysia – A General Overview’, Jurnal Pentadbiran Tanah, 1.1 (2011), 1–15 https://myjms.mohe.gov.my/index.php/land/article/view/23053/12628
Jimenez, Peggy, and Govind S. Iyer, ‘Tax Compliance in a Social Setting: The Influence of Social Norms, Trust in Government, and Perceived Fairness on Taxpayer Compliance’, Advances in Accounting, 34 (2016), 17–26 https://doi.org/10.1016/j.adiac.2016.07.001
Kementerian Keuangan Republik Indonesia, Pedoman Umum Pengelolaan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan, 2014 https://www.kemenkeu.go.id/sites/default/files/pedoman_umum_pengelolaan_pbb_p2.pdf
Khozen, Ismail, and Milla Sepliana Setyowati, ‘Managing Taxpayer Compliance: Reflections on the Drivers of Willingness to Pay Taxes in Times of Crisis’, Cogent Business & Management, 10.2 (2023) https://doi.org/10.1080/23311975.2023.2218176
Larson, William D., and Jessica Shui, ‘Land Valuation Using Public Records and Kriging: Implications for Land versus Property Taxation in Cities’, Journal of Housing Economics, 58 (2022), 101871 https://doi.org/10.1016/j.jhe.2022.101871
Li, Shiyu, and Shuanglin Lin, ‘Housing Property Tax, Economic Growth, and Intergenerational Welfare: The Case of China’, International Review of Economics & Finance, 83 (2023), 233–51 https://doi.org/10.1016/j.iref.2022.07.010
Maryono, Maryono, Nuraini Nuraini, and Agus Murdiyanto, ‘The Effectiveness of Local Tax Law in Increasing Regency/City Regional Tax Revenue in Central Java Province’, in Proceedings of the 4th International Conference on Economics, Business and Economic Education Science, ICE-BEES 2021, 27-28 July 2021, Semarang, Indonesia (EAI, 2022) https://doi.org/10.4108/eai.27-7-2021.2316895
McCluskey, William J., and Hong-Loan Trinh, ‘Property Tax Reform in Vietnam: Options, Direction and Evaluation’, Land Use Policy, 30.1 (2013), 276–85 https://doi.org/10.1016/j.landusepol.2012.03.007
Nisa, Sofiatun, and Yozi Aulia Rahman, ‘Study of the Collection and Potency of Rural and Urban Land and Building Tax’, Efficient: Indonesian Journal of Development Economics, 2.1 (2019), 354–61 https://doi.org/10.15294/efficient.v2i1.28448
Pamungkas, Yusuf Agil, and Evi Satispi, ‘Implementasi Kebijakan PBB Perdesaan Dan Perkotaan Di Provinsi DKI Jakarta’, Matra Pembaruan, 6.1 (2022), 57–67 https://doi.org/10.21787/mp.6.1.2022.57-67
Rahman, Shamsinar, Fadilah Puteh, and Nurma Abdul Manap, ‘Property Owner’S Attitude Towards Assessment Tax Obligation’, Gading Journal for Social Sciences, Special Issue KONAKA (English)-Universiti Teknologi MARA Cawangan Pahang, 24.02 (2021), 13–17 https://gadingssuitm.com/index.php/gadingss/article/view/272/268
Risdiana, Seviani, Suratminingsih Suratminingsih, Dessy Evianti, and Mega Arum, ‘Analysis of the Effectiveness and Contribution of Land and Building Tax, and Land and Building Acquisition, Duty on Local Revenue in the City of Bandung Before and During the Covid-19 Pandemic’, Jurnal Audit, Pajak, Akuntansi Publik (AJIB), 2.1 (2023), 45 https://doi.org/10.32897/ajib.2023.2.1.2828
Rohmatunnisa, Nina, ‘Effect Size of Land, Building and Number of Taxpayers of Land and Building Tax Revenue in The District of Pandeglang’, Scientia, 2.1 (2023), 110–18 https://doi.org/10.51773/sssh.v2i1.140
Sahari, Siti Norfaizah, Salfarina Samsudin, Ahmad Ariffian Bujang, Robiah Suratman, Mohd Shahril Abd Rahman, and Wilson Rangga Anthony Jiram, ‘General Review on Malaysia Land Taxation’, International Journal of Academic Research in Business and Social Sciences, 10.3 (2020) https://doi.org/10.6007/IJARBSS/v10-i3/7071
Savitri, Enni, and Musfialdy, ‘The Effect of Taxpayer Awareness, Tax Socialization, Tax Penalties, Compliance Cost at Taxpayer Compliance with Service Quality as Mediating Variable’, Procedia - Social and Behavioral Sciences, 219 (2016), 682–87 https://doi.org/10.1016/j.sbspro.2016.05.051
Senawi, Asma, and Atasya Osmadi, ‘Property Tax Reassessment among Local Authorities: The Implementation and Its Key Challenges’, Journal of Financial Management of Property and Construction, 2023 https://doi.org/10.1108/JFMPC-04-2022-0022
Smith, Adam, An Inquiry into The Nature and Causes of The Wealth of Nations, Electronic (The Pennsylvania State University, 2005) https://doi.org/10.2307/2221259
Stone, Gregory, Stephanie Walton, and Yibo (James) Zhang, ‘The Impact of Online Tax Community Advice on Individual Taxpayer Decision Making’, Advances in Accounting, 63 (2023), 100676 https://doi.org/10.1016/j.adiac.2023.100676
Stovall, John E., ‘Equal Sacrifice Taxation’, Games and Economic Behavior, 121 (2020), 55–75 https://doi.org/10.1016/j.geb.2020.01.012
Sugiharto, Unggul, and Lina Meliawati Putri, ‘Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kecamatan Kersana Kabupate Brebes’, Indonesian Governance Journal : Kajian Politik-Pemerintahan, 2.1 (2019) https://doi.org/10.24905/pgj.v2i1.1254
Tans, Ryan, ‘BUSINESS AND LOCAL TAXATION IN THE PHILIPPINES’, Journal of East Asian Studies, 20.3 (2020), 375–402 https://doi.org/10.1017/jea.2020.15
Taranu, Victoria, and Griet Verbeeck, ‘Property Tax as a Policy against Urban Sprawl’, Land Use Policy, 122 (2022), 106335 https://doi.org/10.1016/j.landusepol.2022.106335
Uy, Maria Teresa D., ‘Economic and Institutional Factors Affecting Real Property Tax Collection in the National Capital Region’, Philippine Journal of Public Administration, 65.December (2021), 111–39. https://ncpag.upd.edu.ph/wp-content/uploads/2021-Uy_13Dec22.pdf
Villaroman, Larcy, ‘Factors Affecting Collection of Real Property Tax in the Provincial Treasurer’s Office of Nueva Ecija’, SSRN Electronic Journal, 2017 https://doi.org/10.2139/ssrn.3093130
Zaragoza, Sharon M., and Merlita V. Caelian, ‘Fiscal Implication of Agrarian Reform Program to the Real Property Tax Collection in Negros Occidental’, Philippine Social Science Journal, 3.3 (2020), 85–94 https://doi.org/10.52006/main.v3i3.263