KESADARAN MASYARAKAT TERHADAP PEMBAYARAN PAJAK BUMI DAN BANGUNAN (PBB) DI KELURAHAN WAWOMBALATA KECAMATAN MANDONGA KOTA KENDARI

Abstrak

The purpose of this study was to determine the factors that influence the knowledge of the people of Wawombalata Village, Mandonga Subdistrict, Kendari City in paying Land and Building Tax (PBB) and the initiatives taken by the village to increase public awareness in paying land and building tax. (PBB). The method used in this research is descriptive qualitative. Three people participated in this research as informants: Head of Lurah, Secretary of Lurah, and the community of Wawombalata Village. The approach method was used to obtain data by documentation, interview, and observation. Based on the results of the study, it is known that tax awareness, taxpayer understanding of tax laws and regulations, taxpayer distrust of the government, and finally the quality of taxpayer services are factors causing low public awareness in Wawombalata Mandonga Village. Kendari City District regarding land and building tax payments. The government is also trying to increase public awareness of paying land and building tax in Wawombalata Village, Mandonga District, Kendari City. This includes educating taxpayers about the benefits and importance of paying land and building tax, expanding services to taxpayers that can help increase taxpayer awareness in paying land and building tax, and encouraging government transparency.

Kata kunci

• Ethics
• Public Administration
• Public service