Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat

Authors

  • Intan Valeri Gisela Momongan Sam Ratulangi University
  • Sonny Pangerapan Sam Ratulangi University
  • Christian V Datu Sam Ratulangi University

DOI:

https://doi.org/10.58784/rapi.178

Keywords:

PBB-P2, land and building tax, local tax revenue, tax payment

Abstract

The Rural and Urban Land and Building Tax (or PBB-P2) is a crucial source of revenue for local governments in Indonesia. This research will analyze the revenue collection and payment of PBB-P2 in Tombasian Village, Kawangkoan Barat Subdistrict. The research methodology employed a qualitative approach, gathering data through interviews with tax officials and secondary data analysis. The findings clearly show a low level of public awareness regarding tax obligations, which is hurting tax revenue. Public understanding of tax policies and the quality of tax services significantly influence the payment of PBB-P2. The study provides recommendations to local governments to enhance public awareness campaigns, empower tax officials, and improve services to the community, thereby increasing revenue collection and tax payment of PBB-P2. These measures will undoubtedly lead to an increase in local tax revenue, which will support the development of Tombasian Village.

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References

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Published

2024-08-20

How to Cite

Momongan, I. V. G., Pangerapan, S., & Datu, C. V. (2024). Analisis penerimaan dan penyetoran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Desa Tombasian Atas Kecamatan Kawangkoan Barat. Riset Akuntansi Dan Portofolio Investasi, 2(2), 227–232. https://doi.org/10.58784/rapi.178

Issue

Vol. 2 No. 2 (2024)

Section

Article

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Copyright (c) 2024 Intan Valeri Gisela Momongan, Sonny Pangerapan, Christian V Datu

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