Determination Of PBB P2 Taxpayer Compliance: The Role Of Public Services, Tax Knowledge And Tax Sanctions In Bukik Apik Puhun Village, Guguk Panjang District, Bukittinggi City
Keywords:
Taxpayer, Taxpayer Compliance, Public Service Role, Tax Knowledge, Tax Sanctions, PBB-P2
Abstract
This study aims to analyze the effect of the public service role, tax knowledge, and tax sanctions on the compliance level of Rural and Urban Land and Building Tax (PBB-P2) taxpayers in Bukik Nice Puhun Village. This research uses a quantitative approach. Sampling was conducted using a total sampling technique involving 93 PBB-P2 taxpayer respondents in the area. Primary data were collected through the distribution of questionnaires and subsequently analyzed using multiple linear regression methods with the assistance of statistical software. The data quality test results indicate that all instruments are valid and reliable, and have met all the requirements of the classical assumption tests. Based on the F-test (simultaneous) results, it was found that the public service role, tax knowledge, and tax sanctions simultaneously have a significant effect on taxpayer compliance. Furthermore, the t-test (partial) results prove that the public service role and tax knowledge have a positive and significant effect on PBB-P2 taxpayer compliance. On the other hand, tax sanctions have no effect on PBB-P2 taxpayer compliance. The community is proven to respond more to a humanistic approach rather than merely the threat of repressive sanctions. In conclusion, the optimization of PBB-P2 revenue highly depends on the improvement of service quality and persuasive socialization
References
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Krisnanto, D., Iraman, E., Ono, Y., & Kakinaka, M. (2023). Quality Of Public Governance And Voluntary Tax Payment: Experimental Evidence From Indonesia. Applied Economics Letters, 30(4). Https://Doi.Org/10.1080/13504851.2021.1998317
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Meiryani, M., Aliffiyah, L., Endrianto, W., Kerta, J. M., Meriana, M., & Dewiyanti, S. (2022). Factors Affecting Taxpayer’s Ability To Pay Tax In Indonesia. 2022 13th International Conference On E-Business, Management And Economics, 522–528. Https://Doi.Org/10.1145/3556089.3556194
Moore, M. (2023). Tax Obsessions: Taxpayer Registration And The “Informal Sector” In Sub‐Saharan Africa. Development Policy Review, 41(1), E12649.
Mudjiyanti, R., Purnadi, P., Wardani, S., & Kusbandiyah, A. (2022). Analysis Of Motor Vehicle Tax Payment Compliance At Samsat Banyumas Regency. Innovation Business Management And Accounting Journal, 1(3), 65–71. Https://Doi.Org/10.56070/Ibmaj.V1i3.11
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Ramdhan, R. M., & Rachman, A. A. (2023). The Effect Of The Awareness Of Taxpayer And Tax Socialization On Taxpayer Compliance For Motor Vehicles. International Journal Of Financial, Accounting, And Management, 5(2), 133–148. Https://Doi.Org/10.35912/Ijfam.V5i2.393
Sari, R. I., & Nuswantara, D. A. (2017). The Influence Of Tax Amnesty Benefit Perception To Taxpayer Compliance. Jurnal Dinamika Akuntansi, 9(2), 176–183. Https://Doi.Org/Https://Doi.Org/10.15294/Jda.V9i2.11991
Satria, T. (2023). Pengaruh Sosialisasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Medan Timur. 1(1), 25–34. Https://Doi.Org/10.30596/Jmhs.V1i1.10
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Setiawan, S., Suryadi, S., & Satibi, I. (2022). Collaborative Governance Model Of Drinking Water Supply And Services In Tangerang District: Study Of Public Private Partnership (Ppp) Between Tangerang Regency Government And Pt. Aetra Air Tangerang. Webology, 19(2), 1230–1243.
Suhono, S., Rizal, A., Batu, R. L., & Sukrianingrum, D. R. (2022). Analysis Of Taxpayer Awareness In West Java Msme Tax Payment Compliance On E-Commerce Platform Users. 6th Global Conference On Business, Management, And Entrepreneurship (Gcbme 2021), 97–104. Https://Doi.Org/10.2991/Aebmr.K.220701.021
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Amah, N., Rustiarini, N. W., & Hatmawan, A. A. (2021). Tax Compliance Option During The Pandemic: Moral, Sanction, And Tax Relaxation (Case Study Of Indonesian Msmes Taxpayers). Review Of Applied Socio-Economic Research, 22(2), 21–36. Https://Doi.Org/10.54609/Reaser.V22i2.108
Annida, L., & Firmansyah, A. (2022). Environmental Uncertainty, Debt Policy, Tax Avoidance: Does Managerial Ability Matter? Riset, 4(2), 054–071. Https://Doi.Org/10.37641/Riset.V4i2.162
Baranyanan, N. S., Rozikin, M., & Hayat, A. (2024). Improving Public Services: Development Of Drinking Water Supply System In West Halmahera. Journal Of Transformative Governance And Social Justice, 2(1), 75–87. Https://Doi.Org/10.26905/J-Tragos.V2i1.12280
Cecep Wahyudin. (2022). Implementation Of Online Annual Motor Vehicle Tax Payment Services In The Cibadak Samsat Area, Sukabumi Regency. Journal Of Multidisciplinary Science, 1(2), 64–70. Https://Doi.Org/10.58330/Prevenire.V1i2.9
Cracel Viana, L., Moreira, J. A., & Alves, P. (2022). State Audit Of Public–Private Partnerships: Effects On Transparency, Auditor’s Roles, And Impact On Auditee’s Reactions. Financial Accountability & Management, 38(4), 633–660. Https://Doi.Org/Https://Doi.Org/10.1111/Faam.12342
Damanik, C. O. N., & Sidharta, J. (2025). The Influence Of Taxpayer Awareness And Tax Sanctions On Compliance In Paying Land And Building Tax P-2 (Case Study Of Pondok Melati Sub-District, Bekasi City). Pajak Dan Manajemen Keuangan, 2(April), 01–12. Https://Doi.Org/10.61132/Pajamkeu.V2i2.911
Dewi, N. Y. M., Purnamawati, I. G. A., & Diatmika, I. P. G. (2024). Pengaruh Pengetahuan Perpajakan Dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Di Kabupaten Buleleng Yang Dimoderisasi Sanksi Perpajakan. 616–627.
Fitrini Mansur, Riski Hernando, & Eko Prasetyo. (2023). Factors Affecting Msme Taxpayer Compliance: Tax Sanctions As Moderation. Jurnal Akuntansi, 27(1), 136–156. Https://Doi.Org/10.24912/Ja.V27i1.1152
Gahung, P. C., Warongan, J. D. L., & Mintalangi, S. S. E. (2024). Pengaruh Pengetahuan Perpajakan, Kesadaran Wajib Pajak, Dan Kepercayaan Masyarakat Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Di Kecamatan Pasan Kabupaten Minahasa Tenggara. Riset Akuntansi Dan Portofolio Investasi, 2, 143–149. Https://Doi.Org/10.58784/Rapi.145
Grönroos, C. (2019). Reforming Public Services: Does Service Logic Have Anything To Offer? Public Management Review, 21(5), 775–788. Https://Doi.Org/Https://Doi.Org/10.1080/14719037.2018.1529879
Habiburahman, F., Darwati, Yulianti, & Sopandi, E. (2025). Pengaruh Kesadaran Wajib Pajak Dan Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Dalam Pembayaran Pbb-P2 Di Bandung The Impact Of Tax Services And Awareness On Taxpayer Compliance In Bandung ’ S Pbb-P2 Payments. 5(3), 314–324. Https://Doi.Org/10.35313/Ialj.V5i3.6526
He, S., & Cai, R. (2024). Negotiating The Exclusive Right To Public Schools In China’s Education-Featured Gated Communities Under Multiscalar And Multidirectional Urban Entrepreneurialism. Urban Studies, 61(14), 2756–2777. Https://Doi.Org/10.1177/00420980231204714
Heru Tjaraka, E. P. P. (2020). Tax Law Enforcement In Strengthening Tax Compliance Behavior Of Individual Taxpayers. Jurnal Akuntansi, 24(1), 154. Https://Doi.Org/10.24912/Ja.V24i1.664
Hong, S., Kim, S. H., & Kwon, M. (2022). Determinants Of Digital Innovation In The Public Sector. Government Information Quarterly, 39(4), 101723. Https://Doi.Org/Https://Doi.Org/10.1016/J.Giq.2022.101723
Indrawan, R., & Radite, F. A. W. (2021). The Impact Of Taxpayer Consciousness And Tax Service Quality On Pbb Taxpayer Obedience. 9(2), 222–229. Https://Doi.Org/10.17509/Jpak.V9i2.37509
Kirchler, E. (2007). The Economic Psychology Of Tax Behaviour. Cambridge University Press.
Krisnanto, D., Iraman, E., Ono, Y., & Kakinaka, M. (2023). Quality Of Public Governance And Voluntary Tax Payment: Experimental Evidence From Indonesia. Applied Economics Letters, 30(4). Https://Doi.Org/10.1080/13504851.2021.1998317
Kusuma, G. S. M., Afrida, A., & Handayani, M. (2023). Pengaruh Kesadaran Wajib Pajak, Sikap Wajib Pajak, Sanksi Pajak Dan Tingkat Kepercayaan Pada Pemerintah Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2). 5(1), 29–38. Https://Doi.Org/Https://Doi.Org/10.52333/Ratri.V5i1.79
Kusumaningrum, E., Widarno, B., & Harimurti, F. (2024). Pengaruh Pengetahuan Perpajakan , Sanksi Pajak Dan Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan ( Studi Pada Wajib Pajak Pbb-P2 Di Desa Ngasinan Kecamatan Bulu Kabupaten Sukoharjo ). 8, 40102–40109.
Mardiasmo. (2023). Perpajakan. Andi.
Marliza, Y., Wiguna, K., & Andini, M. (2021). The Influence Of Service Quality Of Motor Vehicle Tax Toward Taxpayer Compliance In Paying Motor Vehicle Tax (A Case Study At Samsat Lubuk Linggau). International Conference On Agriculture And Applied Science. Https://Doi.Org/10.25181/Icoaas.V1i1.2019
Meiryani, M., Aliffiyah, L., Endrianto, W., Kerta, J. M., Meriana, M., & Dewiyanti, S. (2022). Factors Affecting Taxpayer’s Ability To Pay Tax In Indonesia. 2022 13th International Conference On E-Business, Management And Economics, 522–528. Https://Doi.Org/10.1145/3556089.3556194
Moore, M. (2023). Tax Obsessions: Taxpayer Registration And The “Informal Sector” In Sub‐Saharan Africa. Development Policy Review, 41(1), E12649.
Mudjiyanti, R., Purnadi, P., Wardani, S., & Kusbandiyah, A. (2022). Analysis Of Motor Vehicle Tax Payment Compliance At Samsat Banyumas Regency. Innovation Business Management And Accounting Journal, 1(3), 65–71. Https://Doi.Org/10.56070/Ibmaj.V1i3.11
Napitupulu, B. (2022). Supreme Court Decisions On Public Information And Personal Data Protection. Indonesia Private Law Review, 3(1), 25–40. Https://Doi.Org/10.25041/Iplr.V3i1.2559
Natariasari, R., & Hariyani, E. (2023). Factors That Influence Taxpayer Compliance With Information Knowledge Technology As A Moderating Variable. Indonesian Journal Of Economics, Social, And Humanities, 5(1), 21–33. Https://Doi.Org/10.31258/Ijesh.5.1.21-33
Nurdiana, R. (2021). The Effect Of Environmental Uncertainty And Financial Distress On Tax Avoidance With Business Strategy As Moderating Variables. Eduvest - Journal Of Universal Studies, 1(9), 943–951. Https://Doi.Org/10.59188/Eduvest.V1i9.209
Nurhayati, S., Buchari, R. A., & Ismanto, S. U. (2024). Service Innovation At Public Service Malls In Improving The Quality Of Public Services In Bandung City. Journal Of Governance, 9(2), 12–36.
Nurlis, N., Fitri Indriawati, ;, & Ariani, ; Meiliyah. (2023). Business Strategy, Financial Distress, And Tax Avoidance: Does Sales Growth Play A Moderating Role?. Interdisciplinary Journal Of Educational Practice (Ijep), , 10(1), 11–21.
Ostrom, V., & Ostrom, E. (2019). Public Goods And Public Choices. In Alternatives For Delivering Public Services (Pp. 7–49). Routledge.
Puteri, A., Nordiansyah, M., Fatimah, & Norlena. (2024). Pengaruh Pendapatan Masyarakat, Kualitas Pelayanan, Sanksi Perpajakan, Dan Nilai Jual Objek Pajak Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Di Kota Banjarmasin. Jurnal Riset Akuntansi Politala, 7(2), 378–389. Https://Doi.Org/Https://Doi.Org/10.34128/Jra.V7i2.342
Rahayu, S. K. (2017). Perpajakan Konsep Dan Aspek Formal. Rekayasa Sains.
Ramdhan, R. M., & Rachman, A. A. (2023). The Effect Of The Awareness Of Taxpayer And Tax Socialization On Taxpayer Compliance For Motor Vehicles. International Journal Of Financial, Accounting, And Management, 5(2), 133–148. Https://Doi.Org/10.35912/Ijfam.V5i2.393
Sari, R. I., & Nuswantara, D. A. (2017). The Influence Of Tax Amnesty Benefit Perception To Taxpayer Compliance. Jurnal Dinamika Akuntansi, 9(2), 176–183. Https://Doi.Org/Https://Doi.Org/10.15294/Jda.V9i2.11991
Satria, T. (2023). Pengaruh Sosialisasi Perpajakan Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Orang Pribadi Pada Kpp Pratama Medan Timur. 1(1), 25–34. Https://Doi.Org/10.30596/Jmhs.V1i1.10
Sene, F. W., & Retnani, E. D. (2023). Pengaruh Tarif, Sikap, Pemahaman, Dan Sanksi Terhadap Kepatuhan Membayar Pajak Bumi Dan Bangunan. Jurnal Ilmu Dan Riset Akuntansi.
Setiawan, S., Suryadi, S., & Satibi, I. (2022). Collaborative Governance Model Of Drinking Water Supply And Services In Tangerang District: Study Of Public Private Partnership (Ppp) Between Tangerang Regency Government And Pt. Aetra Air Tangerang. Webology, 19(2), 1230–1243.
Suhono, S., Rizal, A., Batu, R. L., & Sukrianingrum, D. R. (2022). Analysis Of Taxpayer Awareness In West Java Msme Tax Payment Compliance On E-Commerce Platform Users. 6th Global Conference On Business, Management, And Entrepreneurship (Gcbme 2021), 97–104. Https://Doi.Org/10.2991/Aebmr.K.220701.021
Supriyono, A., Utami, I., & Muktiyanto, A. (2021). Exploration Of Tax Compliance Determination On Micro, Small And Medium Enterprise. Jurnal Akuntansi, 11(1), 33–52. Https://Doi.Org/10.33369/J.Akuntansi.11.1.33-52
Tjiptono, F. (2017). Pemasaran Jasa, Prinsip, Penerapan, Dan Penelitian. Andi Offset.
Torgler, B. (2003). Tax Morale And Institutions. Center For Research In Economics, Management And The Arts.
Wardani, D. K., & Wati, E. (2018). Pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak Dengan Pengetahuan Perpajakan Sebagai Variabel Intervening (Studi Pada Wajib Pajak Orang Pribadi Di Kpp Pratama Kebumen). Vii. Https://Doi.Org/10.21831/Nominal.V7i1.19358
Wijaya, G. C., Corneliatisa, N. P. K., Primajana, D. J., & T, D. P. (2025). Determinants Of Land And Building Taxpayer Compliance In A Decentralized Tax System : Evidence From Denpasar City. Jurnal Ilmiah Akuntansi Dan Bisnis, 10(2), 179–187. Https://Doi.Org/10.38043/Jiab. V10i2.7352
Wulandari, S. W., & Mubarakah, S. (2025). Pengaruh Sikap , Kesadaran Wajib Pajak Dan Pengetahuan Perpajakan Terhadap Kepatuhan Wajib Pajak Dalam Membayar Pbb. 3(1), 1–11. Https://Doi.Org/10.62194/7rb2xw20
Published
2026-06-11
How to Cite
Yuswanita, Z., & Khairul, A. (2026). Determination Of PBB P2 Taxpayer Compliance: The Role Of Public Services, Tax Knowledge And Tax Sanctions In Bukik Apik Puhun Village, Guguk Panjang District, Bukittinggi City. International Journal of Education, Vocational and Social Science , 5(03), 845-865. https://doi.org/10.63922/ijevss.v5i03.3767
Contact Person +6282139474255
Email : ijevss@citakonsultindo.or.id / editor.ijevss@gmail.com
