Taxpayer Compliance in Paying Land and Building Tax During the Covid 19 Period in Jayapura City

Abstract

Taxpayers who know this do not assume that paying taxes is a burden, but considers it as their duty and responsibility as citizens, so they are not worried and voluntarily pay taxes, but rather the circumstances and conditions experienced by the people in Jayapura City so far. COVID-19 pandemic. it greatly affects the payment of property and building taxes. This research method is normative and empirical in nature, taking into account the applicable laws and regulations and the realities that apply in the field, systematically analyzing the material to obtain a comprehensive picture of the existing problems to obtain results that are in accordance with the objectives of the research. Based on the results of this study, taxpayer compliance in paying land and building tax during the Covid-19 period in Jayapura City has decreased significantly from year to year, in 2019 the target of land and building tax revenue for both individuals and districts/cities is Rp.27,099,075,000 (twenty-seven billion ninety-nine million seventy-five thousand rupiah), but until June 2020 the income from the land and building tax sector has decreased significantly, namely. around 15 percent (fifteen percent) compared to 2019. Related to several factors affecting Taxpayer Compliance with Land and Building Tax during the Covid-19 pandemic, there are factors that cause people to not understand taxes, tax sanctions imposed on Taxpayers who do not fulfill their obligations them, and finally the factor of reducing people's income for a year during the Covid 19 Pandemic.