Penegakan Sanksi Hukum Administrasi Bagi Wajib Pajak Yang Tidak Patuh Dalam Pembayaran Pajak Bumi Dan Bangunan Berdasarkan Peraturan Daerah Kota Solok Nomor 6 Tahun 2013 Tentang Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan

Abstract

Enforcement of administrative sanctions, namely a fine of 2% of the tax payable a maximum of 24 months from maturity, this results in non-compliance of taxpayers to carry out their obligations in paying PBB where tax payments made by taxpayers are not on time and there are still taxpayers who do not want to pay taxes. pay the UN. However, one of the current problems at the Solok City Tax Office is the lack of firmness in giving sanctions to taxpayers who violate their non-compliance in paying their taxes, so that taxpayers do not feel afraid not to pay their taxes. The purpose of the study was to determine the enforcement of administrative legal sanctions against non-compliance in paying land and building taxes in the city of Solok and the obstacles in the enforcement of land and building tax administrative sanctions in the city of Solok. The approach method used by the researcher in this study is sociological juridical, an approach that conceptualizes law as a norm, rule or principle to analyze data systematically with existing regulations, especially regulations relating to the enforcement of administrative sanctions for taxpayers who do not comply with paying property tax.