Analisis Sistem dan Prosedur Pemungutan Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Medan

Abstract

Land and Building Tax (PBB) is one of the key components of Regional Original Revenue (PAD) and plays a strategic role in supporting development and public services at the regional level. However, in Medan, the realization of PBB revenue has not reached the expected targets due to low taxpayer awareness and understanding of tax obligations. This study aims to analyze the system and procedures of Land and Building Tax collection implemented by the Regional Revenue Agency of Medan. The research method used is descriptive qualitative with a field study approach through interviews and documentation. The variable used in this study is a single variable, namely the system and procedures for Land and Building Tax collection. The results show that the collection system uses the Official Assessment System, in which the amount of tax is determined directly by the government. The collection procedures are implemented systematically, starting from the determination of the taxable object, classification of NJOP (Tax Object Sales Value), issuance of SPPT (Tax Notification Letter), to the collection process. In conclusion, the system and procedures for levying Land and Building Tax at the Medan Regional Revenue Agency are fully compliant with MedanRegional Regulation No. 1 of 2024.