Analysis of Factors of Land and Builing Tax Revenue in Muara Lakitan District Musi Rawas Regency
DOI:
https://doi.org/10.47747/icbem.v1i1.1299Abstract
The problem in this research is about what factors are the causes of not achieving the target of land and building tax revenue in Muara Lakit District, Musi Rawas Regency. Data collection techniques are interviews and documentation. Data analysis is qualitative with analysis technique by using descriptions or explanations of factors that cause the land and building tax revenue target not to be achieved.Results of the analysis showed that the realization of land and building tax revenues has decreased from year to year. Conclusion that the most dominant factor affecting the target of land and building tax revenue was the level of awareness and compliance of taxpayers who were still low in fulfilling their tax obligations in Muara Lakitan District, Musi Rawas Regency.
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