Tingkat Kepatuhan Wajib Pajak Bumi dan Bangunan Sektor Perdesaan Dan Perkotaan ( Pbb-P2) Pada Daerah Kabupaten Karo

Abstract

Land and building is a tax that is levied on buildings and buildings because of the advantages or better socio-economic position for people or entities that have a right to benefit from them. Land and Building Tax is one part of the regional tax which acts as an income source for the Regional Original Revenue in Karo Regency. The purpose of the research is to find out the target and realization of Land and Building Tax in increasing the Regional Original Revenue of Karo Regency, and to know the Efforts and Constraints and the efforts made by the Financial Management Agency of Karo Regency's Regional Asset Revenue in Collecting Land and Building Tax. This research method uses descriptive qualitative research that is showing the results of the data as they are without the manipulation process used to analyze the Compliance Level of Land and Building Taxpayers in the Rural and Urban Sector in Increasing Regional Original Income in Karo Regency. The type of research data that the author uses is primary data and secondary data. Data collection techniques using interviews and documentation. From the results of the study, the target and realization of Land and Building Tax receipts in Karo Regency from 2019-2021 Land and Building Tax receipts did not reach the target set each year, but the percentage fluctuated. In 2019 the percentage of 88.64% in 2020 has increased to 120.36% and in 2021 it has decreased to 88.13%. The role of Land and Building Tax on Regional Original Revenue of Karo Regency is fluctuating, there are several problems faced in Land and Building Tax, among others, the level of awareness of Land and Building Taxpayers is still lacking, there are several taxpayers who do not register their property. as a tax object. Efforts are made by doing or viewing the data collection.