PENGARUH PENERAPAN SANKSI ADMINISTRASI TERHADAP TINGKAT KESADARAN MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN DI KECAMATAN MELONGUANE KABUPATEN KEPULAUAN TALAUD

Abstract

ABSTRACT
Property tax is a tax leived for the person or entityy that actually has the rights to the
land and property, or to benefit over the earth and the building, which aims to provide benefits
for the survival. Implementation of the tax, it still has not reached level as expected. Generally
because people still laqck confidence in the existence of the tax because they feel burdensome,
and the payment often have difficulty, misunderstanding of what society and how taxes and
the difficualty of calculating and reporting.
This study di kecamatan Melonguane island. Population and sample taken amounted to 33
people. Data obtained from 10 employees district offices, 20 communities in the district
Melonguane, and three employees of the local revenue office with interview terstukture, the
analyzed with statistical information that simple linear regression analysis and the simple
correlatio analysis of penelitian can be concluded that the effect of the application of
administrastive sanctions running properly where this is caussed their public awareness and
the role of government in addressing the problem.