Implementasi Kebijakan Denda Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kecamatan Kota Raja, Kota Kupang

ARMELYA, Melani (2025) Implementasi Kebijakan Denda Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan di Kecamatan Kota Raja, Kota Kupang. Undergraduate thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This study, entitled "Implementation of Penalty Policy on Land and Building Tax Compliance in Kota Raja Subdistrict, Kupang City," stems from the issue of low taxpayer compliance, which prompted the local government to introduce administrative penalties to encourage timely payment of Land and Building Tax (PBB). The research problem focuses on how the penalty policy is implemented and its influence on tax compliance. The objective is to evaluate the effectiveness of the penalty policy and identify key factors that determine its success or shortcomings. The study is grounded in Van Meter and Van Horn's policy implementation model, which includes four key variables: policy standards and objectives, resources, inter-organizational communication and implementation activities, and the disposition or attitude of implementers. Findings indicate that the penalty policy has had a positive effect on taxpayer compliance, especially in the early years of enforcement. However, the implementation remains suboptimal due to limited human resources, inadequate socialization efforts, weak coordination among stakeholders, and lack of technological support. Additionally, many taxpayers still lack a clear understanding of how the penalties are applied. The study concludes that while the penalty policy contributes to improved tax compliance, its effectiveness is highly dependent on the readiness of implementers and the community’s awareness. Therefore, it is recommended that the local government enhance the implementers’ capacity, increase outreach and public education efforts, and develop a transparent and user-friendly information system.

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