The Implementation of Administrative Sanctions for Taxpayers Owing Rural and Urban Land and Building Taxes in Central Aceh Regency

This research examines the efficacy of enforcing administrative fines on taxpayer compliance regarding the Rural and Urban Land and Building Tax (PBB-P2) in Central Aceh Regency. Despite being legislatively regulated, its implementation has not yielded desirable outcomes. This study employs the empirical juridical research approach. This research aims to evaluate the efficacy of administrative punishments in enhancing taxpayer compliance with Land and Building Tax (PBB) payments in both the Rural and Urban sectors of Central Aceh Regency. The research findings suggest that the community's legal understanding concerning their need to pay PBB-P2 is rather poor. Numerous taxpayers lack awareness of the significance of prompt tax payments, particularly those with low taxable property values (NJOP) or those who perceive their property as lacking substantial value.