Analisis Pelayanan Pemungutan Pajak Bumi dan Bangunan (PBB ) Pada Badan Pengelolaan Keuangan dan Pendapatan Daerah Kabupaten Padang Lawas Utara

Abstract

<p>The objectives of this study are: 1. Determine and describe tax collection services at <br />the Regional Finance and Revenue Management Agency Office of North Padang Lawas <br />Regency. 2. Identify and describe the inhibiting factors in the implementation of land and <br />building tax (PBB) collection services at the Office of the Regional Finance and Revenue <br />Management Agency of North Padang Lawas Regency. This research is a descriptive study <br />with a qualitative approach obtained from observation and in-depth interviews. The <br />research location is in the Office of the Regional Financial and Revenue Management Agency <br />of North Padang Lawas Regency. Informants from employees at BPKPD in the Rural and <br />Urban Land and Building Tax (PBB-P2) section. In this study, the Regional Finance and <br />Revenue Management Agency of North Padang Lawas Regency is the service provider while <br />the community is the recipient of the Property Tax Collection service. Sources of data include <br />primary data and secondary data. Data collection is carried out through observation, <br />interviews, and documentation. Data analysis was carried out using qualitative descriptive <br />analysis techniques illustrating an approach that illustrates that tax collection services at <br />BPKPD PALUTA have been achieved in accordance with the needs of the community's <br />expectations as taxpayers, and there are still obstacles in Tax Collection Services at the <br />Financial and Regional Revenue Management Agency of North Padang Lawas Regency.</p>