DOCTOR PROMOTION SESSION YULI ASTINI, S.E., M.Ak.DOCTORAL STUDY PROGRAM IN ECONOMICS, FACULTY OF ECONOMICS AND BUSINESS, UDAYANA UNIVERSITY

• Posted by: Admin
• Senin, 18 Desember 2023
• Has been read 254 time(s)

The level of compliance of PBB taxpayers in Labuhan Haji Sub-district, East Lombok Regency, has only reached 31 percent as of September 30, 2022. Taxpayers are still worried that the tax paid through tax officers will not be deposited into the regional treasury.

This study aims to analyze the effect of good governance implementation, tax literacy, demographic factors, and taxpayer motivation on taxpayer compliance and happiness and the role of taxpayer compliance in mediating the effect of good governance implementation, tax literacy, demographic factors, and taxpayer motivation on the happiness of PBB taxpayers in Labuhan Haji District, East Lombok Regency.

On this happy occasion, Friday, December 15, 2023, Promovenda Yuli Astini, S.E., M.Ak., delivered a dissertation on the topic: Determinants of Compliance and Happiness of Land and Building Taxpayers (PBB) in Labuhan Haji District, East Lombok Regency.

This study was conducted with the aim of analyzing the effect of Good Governance Implementation, Tax Literacy, Demographic Factors, and Taxpayer Motivation on PBB Taxpayer Compliance in Labuhan Haji District, East Lombok Regency; analyzing the effect of Good Governance Implementation, Tax Literacy, Demographic Factors, Taxpayer Motivation, and Taxpayer Compliance on PBB Taxpayer Happiness in Labuhan Haji District, East Lombok Regency; and analyzing the indirect effect of Good Governance Implementation, Tax Literacy, Demographic Factors, and Taxpayer Motivation on Taxpayer Happiness through PBB Taxpayer Compliance in Labuhan Haji District, East Lombok Regency.

The results showed that: (1) the implementation of good governance, tax literacy, demographic factors, and taxpayer motivation is able to increase taxpayer compliance; (2) taxpayer motivation and taxpayer compliance are able to increase taxpayer happiness, but the implementation of good governance, tax literacy, and demographic factors has not been able to increase taxpayer happiness; and (3) indirectly, the implementation of good governance, tax literacy, demographic factors, and taxpayer motivation is able to increase taxpayer happiness through PBB taxpayer compliance in Labuhan Haji District, East Lombok Regency. Bapenda should add tax allocation information, provide independent access to SPPT information, facilitate online PBB payments, add payment channels, facilitate manual payments with more scheduled collection times, or provide mobile PBB services. Bapenda can embrace religious leaders, practitioners, and academics in scheduled socialization based on the level of taxpayer non-compliance per village and include heirs or representatives of taxpayers who are more tech-savvy. Bapenda needs to reward compliant taxpayers in the form of free raffle prizes per sub-district or village.