KESADARAN HUKUM WAJIB PAJAK TERKAIT PELAPORAN PERUBAHAN OBJEK PAJAK BUMI DAN BANGUNAN MELALUI SURAT PEMBERITAHUAN OBJEK PAJAK DI KABUPATEN MOJOKERTO
TAXPAYER'S LEGAL AWARENESS REGARDING REPORTING CHANGES IN LAND AND BUILDING TAX OBJECTS THROUGH TAX OBJECT NOTIFICATION LETTER IN MOJOKERTO DISTRICT
Perubahan objek Pajak Bumi dan Bangunan (PBB) bersifat wajib untuk
dilaporkan melalui Surat Pemberitahuan Objek Pajak (SPOP) menurut Peraturan
Bupati Mojokerto Nomor 71 Tahun 2020 tentang Tata Cara Pemungutan Pajak
Daerah. Penelitian ini bertujuan untuk menganalisis kesadaran hukum wajib
pajak terkait pelaporan perubahan objek Pajak Bumi dan Bangunan melalui
Surat Pemberitahuan Objek Pajak sekaligus menganalisis kendala yang dihadapi
wajib pajak di Perumahan Harmoni Residence Kabupaten Mojokerto terkait
pelaporan perubahan objek Pajak Bumi dan Bangunan. Penulisan ini termasuk
dalam penulisan hukum empiris dengan menggunakan teknik pengumpulan
data melalui wawancara dan observasi. Teknik analisis data yang digunakan
dalam penelitian ini adalah deskriptif analitis. Lokasi penelitian berada di
Perumahan Harmoni Residence Kabupaten Mojokerto dan Badan Pendapatan
Daerah Kabupaten Mojokerto. Hasil dari penelitian kesadaran hukum wajib
Surat Pemberitahuan Objek Pajak menunjukkan nilai yang rendah. Upaya untuk
meningkatkan kesadaran hukum wajib pajak dalam penelitian ini yaitu dengan
melakukan penyuluhan hukum dan pengawasan rutin secara pasif dan aktif dari
Badan Pendapatan Daerah Kabupaten Mojokerto.
Changes in Land and Building Tax (PBB) objects are mandatory to be
reported via a Tax Object Notification Letter (SPOP) according to Mojokerto
Regent Regulation Number 71 of 2020 concerning Procedures for Collecting
Regional Taxes. This research aims to analyze the legal awareness of taxpayers
regarding reporting changes to Land and Building Tax objects through Tax
Object Notification Letters as well as analyzing the obstacles faced by taxpayers
in Harmoni Residence Housing, Mojokerto Regency regarding reporting changes
to Land and Building Tax objects. This writing is included in empirical legal
writing using data collection techniques through interviews and observation. The
data analysis technique used in this research is descriptive analytical. The
research location is at Harmoni Residence Housing, Mojokerto Regency and the
Regional Revenue Agency of Mojokerto Regency. The results of research on
taxpayers' legal awareness regarding reporting changes to Land and Building
Tax objects through the Tax Object Notification Letter show a low value. Efforts
to increase taxpayers' legal awareness in this research are by conducting legal
counseling and routine passive and active supervision from the Mojokerto
Regency Regional Revenue Agency.