Efektivitas Pembayaran Pajak Bumi Dan Bangunan (PBB) Guna Meningkatkan Pendapatan Asli Daerah Kota Banjar di Desa Binangun Kecamatan Pataruman Kota Banjar

Abstract

This research is motivated by problems that are less than optimal in implementing the effectiveness of Land and Building Tax (PBB) payments in order to increase the original revenue of Banjar City in Binangun Village, Pataruman Subdistrict, Banjar City so that it is closely related to studies of government science.

The method used is descriptive analysis, with the number of informants who were used as primary data sources as many as 5 people consisting of 1 person from Binangun Village Head, 1 person from the PBB Collection Coordinator, 1 person from the UN Collection Officer, and as many as Binangun Village Residents 2 persons. The data collection technique uses library studies and field studies which consist of observation, and interviews.

The results of the research and discussion concluded that: 1).That the effectiveness of land and building tax payments in order to increase the original regional income of Banjar City in Binangun Village, Pataruman Subdistrict, Banjar City is still not optimal and has not met the target of tax payments from taxpayers in Binangun Village. Judging from the factors that influence organizational effectiveness namely organizational characteristics, environmental characteristics, characteristics of workers and management policies and practices. 2). Regarding the factors that hamper the effectiveness of land and building tax payments in order to increase the original revenue of the Banjar City in Binangun Village, Pataruman District, Banjar City, namely Obstacles in the socialization of tax payments, Obstacles in the performance of tax collector officers, as well as barriers in work motivation from the village government to officers the tax collector so that the tax collector feels that his work is underappreciated because the salary he receives is not in accordance with the workload. 3). Regarding efforts to overcome the barriers to the effectiveness of land and building tax payments in order to increase the original revenue of the Banjar City in Binangun Village, Pataruman Subdistrict, Banjar City, including conducting socialization activities directly related to tax, Providing rewards for tax officers, and Submitting incentive to the City government Banjar for tax officers, so that tax officials are more eager to work in tax collection to taxpayers.