KONTRIBUSI PAJAK BUMI DAN BANGUNAN DALAM MENINGKATKAN PENERIMAAN PAJAK DAERAH (Studi Kasus Pajak Bumi Bangunan Desa Pakisputih)

Abstract

The contribution of land and building tax (PBB) in increasing village tax revenue, a case study of the land tax of Pakisputih village. This research is related to PBB receipts in Pakisputih village where there are still people delaying tax payments and sometimes in the collection of land and building taxes there are still group houses but in one parent, the house is empty, and there are still people who do not obey taxes. The results of this review indicate that the number of taxpayers is increasing every year, but taxpayers who do not have the awareness and obedience to their obligations. This does not have a positive effect on increasing village tax revenues so that the percentage of revenue and target rates as well as Land and Building Tax receipts experience an unstable condition in achieving the goals set by public authorities. Tax payments in Pakisputih village in the last 3 years from 2020- 2022 experienced an increase in land and building tax receipts but they are not aware that there are still people who do not obey the payment of land and building taxes.