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 < em>< p> < td> < tr> < tbody> < table>