Analisis Faktor-Faktor yang Berpengaruh terhadap Realisasi Penerimaan Pajak Bumi dan Bangunan Kecamatan Medan Tuntungan Tahun 2021-2023

Abstract

This study analyzes the implementation of Land and Building Tax (PBB) in the Medan Tuntungan sub-district during the 2021-2023 period. The main focus of this research is to identify the factors affecting the level of PBB revenue collection and taxpayer compliance in the area. By processing data collected from local taxpayers, this study aims to provide an understanding of the current state of tax collection and its impact on the relationship between local government and the welfare of the community. The research seeks to identify the factors influencing the success of PBB collection in the region. Using a qualitative approach, this study relies on primary and secondary data, which are analyzed in-depth to determine the influence of factors affecting PBB revenue. The findings highlight significant challenges in improving taxpayer compliance. The study also emphasizes the importance of using technology and more efficient strategies to encourage timely payments and address challenges in tax collection.