Kualitas Pelayanan Pemungutan Pajak Bumi dan Bangunan sebagai Penentu Pemasukan Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Medan

Abstract

The quality of service in the collection of Land and Building Tax (PBB) plays a significant role in enhancing the revenue generated from PBB at the Regional Revenue Agency of Medan City. As one of the primary sources of income for local governments, it is crucial to improve the quality of tax collection services, particularly for PBB. This study aims to analyze the quality of service in the collection of Land and Building Tax at the Regional Revenue Agency of Medan City. The results indicate that the service quality provided by the Land and Building Tax officers to taxpayers needs to be continuously improved to boost taxpayer satisfaction when paying their Land and Building Tax. To enhance taxpayer satisfaction in the payment of Land and Building Tax, it is essential to facilitate the tax submission process and, most importantly, to improve the approach of tax service officers in assisting taxpayers. Therefore, there is a need for improvements to elevate the quality of service in the collection of Land and Building Tax at the Regional Revenue Agency of Medan City.