Tax Literacy and Mobile Services: Implications for Land and Building Taxpayer Compliance

Abstract

This study aims to analyze the effect of tax literacy and mobile car services (Mobling) on taxpayer compliance in paying Land and Building Tax in Menteng Village, West Bogor. A total of 97 taxpayers were selected as samples using random sampling techniques, with a quantitative approach through distributing questionnaires and direct observation. Data analysis using multiple linear regression shows that tax literacy has a positive and significant influence on taxpayer compliance, where a good understanding of tax obligations encourages a higher level of compliance. In addition, the mobile car service proved effective in improving accessibility and convenience, especially for residents who live far from the Bapenda office, so it also had a significant effect ontaxpayer compliance. These findings indicate that tax education and service innovations such as Mobling have an important role in increasing taxpayer awareness and compliance, and supporting the optimization of local revenue from the PBB sector.