Property Tax and Sustainable Development in Ekiti State: Citizens’ Perspective

Abstract

Ekiti State government enacted a new tax policy, the taxation of buildings and landed properties, in order to ensure sustainable development and boost its revenue profile. Although increasing tax revenue represents a vital aspect of developmental policy, knowledge, motivation, and compliance activate tax for inclusive economic development. In line with the fiscal social contract theory and using an exploratory–descriptive research design, this study specifically assesses the citizens’ knowledge and their motivation to pay property tax, and how it affects their level of compliance. Multi-stage, stratified random, and simple random sampling techniques with questionnaires and key informant interviews were engaged. Findings suggested that citizens are not unaware of the property tax and the law backing it up, but due to their lack of trust in the government, their motivation and compliance cannot be improved. However, the government needs to set up practical actions in fulfilling their own part of the contract in order to gain citizens’ trust.

Pengaruh Perubahan Tarif PPN terhadap Real Estate Purchase Intention dengan Lifestyle sebagai Variabel Moderasi

“…Naiknya tarif PPN menyebabkan harga real estate menjadi lebih mahal (W. Li & Yu, 2022;Y. Li dkk., 2020;Manzhynski dkk., 2018) dan menurunkan daya beli serta permintaan (Hendershott dkk., 2021;Liu dkk., 2021;Somerville dkk., 2020) sehingga akhirnya menurunkan purchase intention karena transaksi real estate menjadi kurang menarik bagi konsumen (Adeosun & Adebowale, 2022;Fritzsche & Vandrei, 2019).…”

“…Hal ini menyebabkan daya beli masyarakat menurun sehingga permintaan di pasar real estate berkurang (Hendershott dkk., 2021;Liu dkk., 2021;Somerville dkk., 2020). Maka dari itu naiknya tarif PPN dapat menurunkan purchase intention karena transaksi real estate menjadi kurang menarik bagi konsumen (Adeosun & Adebowale, 2022;Fritzsche & Vandrei, 2019). Oleh karena itu, berikut rumusan hipotesis pertama untuk penelitian ini : H1 : Perubahan tarif PPN berpengaruh negatif terhadap real estate purchase intention.…”

“…Hal ini menyebabkan daya beli masyarakat menurun dan permintaan di pasar real estate berkurang(Hendershott dkk., 2021; Liu dkk., 2021; Somerville dkk., 2020) yang artinya naiknya harga yang harus dibayar konsumen akibat pembebanan PPN menyebabkan real estate menjadi kurang menarik bagi konsumen (Y.Li dkk., 2020). Maka dari itu naiknya tarif PPN dapat menurunkan purchase intention konsumen(Adeosun & Adebowale, 2022;Fritzsche & Vandrei, 2019).Namun berdasarkan hasil analisis regresi linier sederhana dalam Tabel 2 menunjukkan bahwa perubahan tarif PPN berpengaruh signifikan positif terhadap purchase intention.…”

Sustainable Development: An Ambitious Target to Be Achieved?

“…For additional studies dealing with fiscal, social and environmental issues see for example Baye (2021), Samour et al (2022), Kouam andAsongu (2022), Vaquero García et al (2020), Dzingirai and Tambudzai (2014), Adeosun and Adebowale (2022), Kwilinski et al (2019), Trenta (2020), Munitlak Ivanović and Golušin (2012, Kalendienė and Pukelienė (2011), Tyuleneva and Moldazhanov (2020), Andrei et al (2016), Moosavian et al (2022), Wang (2022), Mcgill (2010), Kalkuhl et al (2017), Halim and Rahman (2022), Yang et al (2020), Xiao and Liu (2023), Ahmad et al (2023), López and Figueroa (2016), Kaneva et al (2022), O'Hare et al (2022, Liu et al (2023), Mosquera Valderrama (2020, Wang et al (2023).…”