ABSTRACT
AshabulAnaopa (G2C1 16 149): Taxpayer Awareness In paying Land and Building Tax Laeya District South Konawe Regency, guided EkaSuaib and Syahri Nehru Husain.
The purpose of this writing is to know and analyze the consciousness of the taxpayer in paying the tax on the earth and buildings in Laeya Sub-district of South Konawe Regency, to know the factors influencing public awareness in paying the Land and Building Tax in Laeya Sub-district of Konawe Selatan Regency, efforts made by the Laeya district government of South Konawe Regency to raise awareness of paying Land and Building Tax.
This research uses descriptive method and analyzed qualitatively. Data collection was done by observation and direct interview with informant which amounted to 18 people determined by purposive sampling analyzed qualitatively.
Taxpayer awareness in paying Land and Building Tax (PBB) in Laeya sub-district of South Konawe Regency is still very low. Factors that cause the low awareness of taxpayers in paying Land and Building Tax (PBB), among others, as follows: Because the cultural and historical that is still always in the minds of people that paying taxes not make prosperous but vice versa, Lack of information obtained by Taxpayers District Laeya regarding tax benefits and tax time will be made, The existence of leakage in tax withdrawal, due to errors and tax practices that are not in accordance with the rules and corruption made by the tax collector so that it affects the wishes of Taxpayers in District Laeya pay tax . Individual atmosphere, this is a factor that causes low awareness of taxpayers because it depends on the inside and outside of individuals who have a sense of compliance with the rules and have some money to pay taxes. Of the three efforts undertaken by the Laeya district government in the form of, doing counseling, Improving services, Giving awards have not been able to increase awareness of taxpayers in the district of Laeya to pay Land and Building Tax (PBB).

Keywords: Awareness, Taxpayers, Land and Building Tax (PBB)