| dc.description.abstract | This study aims to analyze community participation in the payment of Rural and Urban Land and Building Taxes (PBB-P2) in Medan City. The research addresses three key questions: the forms of public involvement, the strategies employed by the Medan City Government to foster taxpayer engagement, and the challenges encountered in enhancing participation. The study is grounded in the reality that, although PBB-P2 constitutes a significant portion of the region’s Local Own- Source Revenue (PAD), disparities in taxpayer compliance persist, particularly between urban centers and peripheral areas. Adopting a qualitative descriptive approach, the study employed in-depth interviews, field observations, and document analysis. Informants included officials from the Regional Revenue Agency (Bapenda) of Medan City and taxpayers from diverse socioeconomic backgrounds. The findings reveal that urban residents demonstrate a higher degree of participation, attributed to better access to tax-related information, higher levels of fiscal literacy, and more widespread adoption of digital services. In contrast, residents in other areas face several challenges, including uneven dissemination of tax information, limited access to efficient administrative services, and a lack of comprehensive understanding regarding the tangible benefits of paying PBB. Government efforts such as service digitalization, community-based outreach campaigns, and fiscal incentives have yielded encouraging outcomes, although their reach and impact remain varied across communities. The study concludes that taxpayer participation in PBB reflects the broader quality of civic engagement and the relational dynamics between the government and its citizens. Strengthening this participation calls for collaborative, educational, and socially just strategies, supported by inclusive policies and responsive institutions that accommodate local conditions. | en_US |
