Changing Tax Culture to Increase Tax Revenue -- Study on Property Tax in Bandung
- 10.2991/icas-17.2017.42How to use a DOI?
- tax culture, property tax, tax reform, bandung
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.
- © 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/).
Cite this article
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 -