Hartina, Wiwit Syahda (2024) Peran Pemerintah Desa Untuk Meningkatkan Kesadaran Masyarakat Dalam Pembayaran Pajak Bumi dan Bangunan Di Desa Palas Kecamatan Pangkalan Kuras Kabupaten Pelalawan. Masters thesis, Universitas Islam Riau.

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Abstract

The role of the Village government in increasing public awareness in paying land and building taxes (PBB) where the role is not only an individual right and obligation, but is also a duty and authority owned by the Village government, such as the government's role in increasing public awareness in paying land and building taxes is the task of the Village government. In Palas Village there are still people (taxpayers) who do not pay or are in arrears towards their obligations to the government, namely in paying land and building taxes, which shows that the level of public awareness is still low. The aim of the research is to analyze the role of the village government in increasing public awareness in paying land and building taxes in Palas Village, Pangkalan Kuras District, Pelalawan Regency and to analyze the inhibiting factors. The type of research used is inductive qualitative which produces descriptive data. Data collection techniques include observation, interviews and documentation. Meanwhile, the research data analysis technique uses descriptive analysis. The research results show that the role of the village government in increasing public awareness in paying land and building taxes in Palas Village, Pangkalan Kuras District, Pelalawan Regency has not yet carried out its role optimally. Inhibiting factors (1) The level of awareness of the community (taxpayers) is still low, such as there are still many people (taxpayers) in the Village who do not pay taxes on time, people who do not want to attend socialization held by the Village government, (2) Law Enforcement is still ongoing. weak, with sanctions given to the community (taxpayers) that are not yet firm, this means that the community does not pay attention if they are late or are in arrears in paying land and building taxes in the village.

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