Changing Tax Culture to Increase Tax Revenue -- Study on Property Tax in Bandung

DOI

10.2991/icas-17.2017.42How to use a DOI?

Keywords

tax culture, property tax, tax reform, bandung

Abstract

Tax culture has been studied to find out its influence on taxpayers' obedience. The focus of this paper is tax culture related to property tax which has the largest number of taxpayers and receivables in Bandung City. The objective of this research is to find out the relationship pattern of the tax collector and the taxpayers after tax reform so that it can be known the advantages and obstructions in the collection of property tax. This research used the qualitative method, data were collected interviews, observations, and literature reviews. Tax reform conducted by the Bandung City Government has brought a change in the behavior of taxpayers. The number of on-time payers of property tax is increasing each year along with the increase in taxpayers' awareness for paying the tax. This condition will increase tax revenue.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Nunung Runiawati
AU  - Ira Irawati
PY  - 2017/11
DA  - 2017/11
TI  - Changing Tax Culture to Increase Tax Revenue -- Study on Property Tax in Bandung
BT  - Proceedings of the International Conference on Administrative Science (ICAS 2017)
PB  - Atlantis Press
SP  - 176
EP  - 180
SN  - 2352-5428
UR  - https://doi.org/10.2991/icas-17.2017.42
DO  - 10.2991/icas-17.2017.42
ID  - Runiawati2017/11
ER  -