Implementasi Kebijakan Pajak Bumi Dan Bangunan Di Kelurahan Tidore Kecamatan Tahuna Timur Kabupaten Sangihe

Abstract

Tax is a mandatory levy imposed by the government on taxpayers based on statutory regulations, without direct compensation, to finance public expenditures. Rural and Urban Land and Building Tax (PBB-P2) is regulated under Regional Regulation of the Sangihe Islands Regency No. 1 of 2013, which covers procedures from registration to tax revenue reporting. This study aims to identify and analyze the inhibiting factors in the implementation of the PBB-P2 policy in Tahuna Timur District. The research uses a qualitative method with an inductive approach, employing interviews and document collection as data-gathering techniques, with informants selected based on the issues identified in Tahuna Timur District.