Taxpayer Compliance Factors On Land And Building Tax At Nepo Village Office

Abstract

Factors of Taxpayer Compliance on Land and Building Taxes at the Nepo Village Office. This regular internship activity aims to find problems in an agency. The main problem at the Nepo Village Office is the low compliance of taxpayers on the Land and Building Tax (PBB). The implementation method used is by observing and interviewing village officials. The results of the implementation of this activity indicate that the factors of low taxpayer compliance are factors of knowledge, understanding, awareness and service