Penelitian ini mengevaluasi ketidakpatuhan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Provinsi Daerah Khusus Ibukota (DKI) Jakarta. Penelitian mengenai ketidakpatuhan PBB-P2 sangat menarik mengingat ketergantungan Provinsi DKI Jakarta terhadap penerimaan dari jenis pajak ini. Ketergantungan tersebut terlihat dari upaya optimalisasi pemungutan PBB-P2 yang berkelajutan. Upaya optimalisasi (meningkatkan) penerimaan PBB-P2 dapat dilakukan melalui peningkatan tarif pajak maupun peningkatan dasar pengenaan pajak, yaitu Nilai Jual Objek Pajak (NJOP). Kenaikan kelas tarif PBB-P2 maupun kenaikan NJOP ini berimplikasi terhadap kenaikan PBB-P2 terhutang yang dipikul wajib pajak. Hal ini dikhawatirkan dapat memicu ketidakpatuhan wajib pajak. Hasil penelitian adalah bahwa tarif pajak, lokasi objek pajak, dan jenis objek pajak signifikan mempengaruhi probabilitas ketidakpatuhan wajib pajak, namun NJOP tidak signifikan mempengaruhi probabilitas ketidapatuhan wajib pajak.

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This research evaluates non-compliance of Property Tax in the Special Capital Region of Jakarta. This research is interesting considering the dependence of the Local Government to property tax revenue that can be seen from the continuous efforts to maximize property tax collection. Maximizing property tax collection can be done in two ways, first by increasing the tax rate, and second, by increasing the value of property taxed (tax base). The increase of tax rate or tax base lead to increase in property tax liability. This condition can encourage non-compliance. The results show that tax rates, location of property (flooded or free of flood area), and the type of property (apartment or non-apartment property) are related to the increase of non-compliance. Only property value (tax base) is not related to the increase of non-compliance.