Penerapan Sanksi Administratif Terhadap Ketidakpatuhan Membayar Pajak Bumi dan Bangunan (PBB) bagi Wajib Pajak pada Badan Pengelola Pajak dan Retribusi Daerah Kota Medan

Abstract

The purpose of research is to know and understand sanctions administrative for taxpayers who are late paying property tax at the city revenue department of Medan city. Type the research used was descriptive, namely research conducted to determine the value of variable or more without making a comparison or connect between variables one with another variable. Population in this research is the tax management and regional retribution agency of Medan city. The sample in this research is a taxpayers who are late paying property tax at the city revenue department of Medan city in years 2016. The type of data used is quantitative, source data comes from secondary data. Collection techniques that researchers use interview and documentation. Data Analysis Techniques conducted by researchers namely descriptive analysis. The results showed that the application of sanctions provided can be carried out according to the procedure and in accordance with constitution law number 12 in 2002 concerning property tax and sanctions administration imposed on violating taxpayers obligation to pay taxes. Administrative sanctions in the form of interest of 2% imposed on taxpayers who are late paying taxes in the term time of one month after maturity, and the maximum fine is 48% every month if it does not pay after maturity, it is imposed on tax agents who are late paying their taxes.