

Tobit estimation results show that there is a positive relationship between providing roads to PBB-P2 compliance. The objective of this research is to know the relationship between provision of public good by government, such as quality of schools, public health center (puskesmas), hospitals and roads with property tax (PBB-P2) compliance. The compliance of tax payments can be seen from the concept of reciprocity between the government as the tax collector in providing public goods and services to the public as taxpayers.
