Analisis Kesadaran Hukum Masyarakat Dalam Membayar Pajak Bumi dan Bangunan (PBB) di Kelurahan Pasir Panjang Kecamatan Danau Teluk Kota Jambi

The purpose of this study is to analyze the legal awareness of the community and identify the existing obstacles. The grand theory used in this study is the theory of legal awareness, the theory of legal awareness according to Soetandyo Wignjosoebroto explains that "legal awareness explains that the desire of the community to behave in accordance with applicable laws, legal awareness is very important to create order, peace, tranquility, and justice in social interactions. Legal awareness consists of two components, namely cognitive and effective. Cognitive, namely knowledge of the rules that regulate prescribed and prohibited behavior. Affective, namely the awareness that the law must be obeyed ". In this study, the researcher used a qualitative approach by conducting interviews with informants of the village head, RT head, and the community. The results of the study showed that legal awareness was influenced by several factors, namely 1) legal knowledge, 2) legal understanding, 3) legal attitudes, and 4) legal behavior. This study provides an understanding of the legal awareness of the community in paying land and building taxes (PBB).