Realisasi Pajak Bumi dan Bangunan (PBB) Di Desa Senduk Kecamatan Tombariri

Abstract

This study aims to examine and analyze the realization of land and building tax (PBB) in Senduk Village, Tombariri Subdistrict. The method used in this research is qualitative. The data sources used in this study include primary and secondary data. The findings of the research on the realization of land and building tax in Senduk Village, Tombariri Subdistrict, show that: a) The billing procedure is not standardized, and there is a lack of an effective mechanism to address obstacles that arise; and b) The participation of the Senduk community in paying land and building taxes is still low due to a lack of awareness regarding the importance of paying taxes.