Tinjauan Sosologis Terhadap Kesadaran Hukum Masyarakat Dalam Membayar Pajak Bumi Dan Bangunan

Abstract

This study aims to find out: Factors that influence public law awareness in paying land and building taxes in the village of Punggolaka. And what efforts are being made by the government to increase public legal awareness in paying land and building taxes. This type of research is empirical normative. Data collection methods used are document studies, field surveys  and  interviews  using  qualitative  descriptive  analysis.  The  results  of  the  study illustrate that; (1) legal awareness of the community is still low, (2) Efforts made by the government  to  remind  taxpayers  to  pay  Land  and  Building  Taxes  and  by  providing counseling to taxpayers.