Efektivitas Pemungutan Pajak Bumi dan Bangunan di Desa Kembes Satu Kecamatan Tombulu Kabupaten Minahasa

Abstract

This research aims to find out the effectiveness of land and building tax collection in Kembes Satu Village, Tombulu District, Minahasa Regency. The method used in this research uses qualitative methods with data collection techniques through observation, interviews and documentation.  This research focuses on the Land and Building Tax Collection Mechanism, Target and Realization of Land and Building Tax Collection, Land and Building Tax Collection Procedures, Land and Building Tax Collection Officers, and Taxpayers. The research results show: (1) The Land and Building Tax Collection Mechanism is carried out well. However, there is still a lack of public awareness in paying taxes, because there are no sanctions and socialization regarding PBB (2) Targets and Realization of Land and Building Tax Collection are not optimal, so it is difficult to achieve the stipulated realization. (3) Land and Building Tax Collection Procedures, the payment limit is 31 October 1 fiscal year. (4) Land and Building Tax Collection Officers experience difficulties in the tax collection process. (5) There are Taxpayers who have not fulfilled the requirements for payment of Land and Building Tax.