Sutono, Petrus (2023) KEBIJAKAN PENGURANGAN PAJAK BUMI DAN BANGUNAN SEBAGAI STRATEGI OPTIMALISASI KEPATUHAN MEMBAYAR PAJAK DI KOTA YOGYAKARTA. Caritas pro Serviam, 46 (1). pp. 21-28. ISSN 1410-4547

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Abstract

Tax is one of the tools to collect public funds to the state. Land and Building Tax (PBB) is a source of regional income contributing sufficiently to the region's own-source revenue. The local government always maximizes land and building taxes by increasing the selling price of tax objects (NJOP), hoping that the revenue target will be met. In its implementation, land and building tax collection did not run smoothly, due to objections of the community to paying taxes. The strategy pursued by the local government is by providing tax relief from paying land and building taxes.

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