Upaya Kelurahan Untuk Meningkat Kan Partisipasi Masyarakat Untuk Membayar Pajak Bumi dan Bangunan Di Keurahan Tuah Negri Kecamatan Tenayan Raya Pekanbaru

Afrizal, Afrizal (2020) Upaya Kelurahan Untuk Meningkat Kan Partisipasi Masyarakat Untuk Membayar Pajak Bumi dan Bangunan Di Keurahan Tuah Negri Kecamatan Tenayan Raya Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The Head of the Village or Village Head is the lowest government apparatus under the Sub-District Head, the Kelurahan is also called an extension of the sub-district, which in turn is responsible for the success of the Land and Building Tax collection depending on his shoulders. The Head of the Kelurahan has the duty as the main organizer and person in charge in the fields of Government, Development, and Society in the context of the implementation of Regional Government affairs, general Government affairs including the Coaching of Peace and Order. The formulation of the problem is: What is the effort of the kelurahan in increasing community participation in paying Land and Building Taxes (PBB) in the Tuah Negeri Village of the Tenayan Raya Kota Pekanbaru City? And what are the obstacles faced by the community in paying the Land and Building Tax (PBB)? Judging from the type, this study included research with observational research (non doctrinal) or surveys, namely research carried out directly in the field with data collection tools in the form of questionnaires and interviews. Whereas seen from its nature is descriptive analytical. The efforts of the Tuah Negeri Village in the District of Tenayan Raya Kota Pekanbaru are still not maximally implemented. This can be evidenced by the indications obtained after conducting research in the field. The results of the study show that the problem occurred because it was still found by the community who did not obey the Land and Building Tax (PBB). This is also due to the lack of socialization from the kelurahan to the local community, the lurah communication system which is still in the sufficient category and community dissatisfaction with the services provided. Besides that, the understanding of the people who are still on average, the level of income and the timeliness of paying Land and Building Taxes are still beyond the time limit. With the lack of success of the kelurahan's efforts to increase community participation in paying Land and Building Taxes, it will also impede additional income for the region.

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