Analysis of Taxpayer Compliance in Paying Pbb-P2 in the Archipelago Region of Southwest Maluku Regency
DOI:
https://doi.org/10.59890/ijma.v4i4.79Keywords:
Compliance, Taxpayer, PBB-P2Abstract
This study aims to analyze the compliance level of PBB-P2 taxpayers in Southwest Maluku Regency using a quantitative descriptive approach. It calculates compliance percentages based on quantitative data obtained from the Southwest Maluku Regency Regional Revenue Agency for the period of 2021–2025. The results indicate a decline in taxpayer compliance from 74.38% in 2021 to 36.05% in 2025. This decline is influenced by internal factors—such as taxpayer awareness, understanding, and economic capacity—and external factors, including accessibility, service quality, public outreach, data collection, supervision, and tax collection efforts. Viewed through the lens of the Slippery Slope Framework, improving compliance requires balancing public trust in the government with the government's power to deliver services and enforce obligations, while taking into account the specific characteristics of Southwest Maluku Regency as an archipelagic and 3T (frontier, outermost, and underdeveloped) region.
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