Tinjauan Sosologis Terhadap Kesadaran Hukum Masyarakat Dalam Membayar Pajak Bumi Dan Bangunan

  • La Ode Bariun Fakultas Hukum Universitas Sulawesi Tenggara
Keywords: Sociological Law, Property Tax


This study aims to find out: Factors that influence public law awareness in paying land and building taxes in the village of Punggolaka. And what efforts are being made by the government to increase public legal awareness in paying land and building taxes. This type of research is empirical normative. Data collection methods used are document studies, field surveys and interviews using qualitative descriptive analysis. The results of the study illustrate that; (1) legal awareness of the community is still low, (2) Efforts made by the government to remind taxpayers to pay Land and Building Taxes and by providing counseling to taxpayers.