ANALISIS PENGELOLAAN PAJAK BUMI DAN BANGUNAN: KEPATUHAN WAJIB PAJAK, ADMINISTRASI PERPAJAKAN, DAN KONTRIBUSINYA TERHADAP PENDAPATAN DAERAH
DOI:
https://doi.org/10.61722/jaem.v3i2.11032Keywords:
Land and Building Tax, regional revenue, taxpayer compliance, tax administration, regional fiscal policy.Abstract
This study looks at Land and Building Tax (Pajak Bumi dan Bangunan/PBB) as a tool used by regions to help fund development and provide public services. The analysis looks at how taxable items are evaluated, how taxes are decided and collected, and how people who pay taxes follow the rules at the local level. A detailed method is used that brings together field data and analysis of documents to gain a full picture of how PBB management practices are handled. The results show that PBB income depends on more than just rules and laws; it also depends on how well the government systems work, how clear the services are, and how much people know about their tax responsibilities. So, making information systems stronger, teaching people more about taxes, and improving how things are managed are important ways to help PBB contribute better to the region's income.
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