Abstract
ABSTRACT
 The purpose of this study was to determine community participation in the payment of Land and Building Tax (PBB) in Padang Harapan Village, Gading Cempaka District, Bengkulu City. The method in this research is descriptive qualitative research. Data were collected through structured interviews, participatory observation and documentation. The data analysis technique used consists of data reduction, data presentation and conclusion drawing. The results of this study explain that public participation in paying land and building taxes is good enough but there are indeed some taxpayers who are still late in paying land and building taxes. In addition, the level of community volunteerism is still lacking and the average person pays land and building taxes because proof of payment in full is used as one of the administrative requirements in all matters both at the village head office or in other offices. The conclusion of the research is that public participation in paying PBB has been good and smooth. The community is sensitive and active in paying taxes. Although there are still those who have not volunteered to pay the PBB.
 Keywords: Land and Building Tax, Participation, Tax payer, 
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