Kualitas Pelayanan Badan Pengelolaan Pajak dan Retribusi Daerah (BPPRD) dalam Meningkatkan Kepatuhan Wajib Pajak Bumi dan Bangunan (PBB) di Kota

Abstract

The Regional Government of Medan City, especially the Regional Tax and Retribution Management Agency (BPPD) of Medan City in improving the quality of public services which is the main indicator of the success of local governments in implementing regional autonomy. After the BPPRD was given the authority to administer Land and Building Tax, it still experienced problems, especially not being able to improve Service Quality, many of which could be seen from the aspect of managing Tax Object Notification Letters (SPOP), as well as in issuing Tax Returns Payable (SPPT), the supervisory capacity of the Tax Management Agency and Regional Retribution (BPPRD) of Medan City in realizing Land and Building Tax (PBB) has not yet reached 100 percent. The purpose of this study is to find out, understand and describe in detail the quality of service from the Regional Tax and Retribution Management Agency (BPPRD) in increasing taxpayer compliance with Land and Building Tax (PBB) in Medan City. The form of research in this research is descriptive research using a qualitative approach. In this study, determining informants using purposive sampling and snowball sampling techniques in determining informants. In this study, the authors used source and method triangulation techniques. Using the source triangulation technique, the authors compare the interview results obtained from each research source or informant as a comparison to check the truth of the information obtained. Based on the results of research using the variables Reliability, Responsiveness, Tangible, it shows that the quality of service at the Medan City Regional Tax and Retribution Management Agency (BPPRD) has not been implemented optimally by employees, nor have they been able to provide good service to tax payers. Judging from the response there are still many complaints in the community who do not know anything related to filling in the SPOP, employees are also not able to respond quickly and responsively to the community. The constraints that occur are there are still employees who do not understand the ins and outs of Land and Building Tax. the right educational qualifications to become a tax employee, for example, graduate of STAN. there are still taxpayers who do not get SPOP properly, socialization has not been carried out nor is the form available at the service counter. In connection with E- Failing Registration and Reporting is not yet available there are still many taxpayers who are confused and have to come to the office which takes a long time and is not fast The findings that occur are on the network and applications which often have problems or errors when inputting and confirming mandatory data taxes, the obstacle that is often faced related to compliance with paying Land and Building Tax is the lack of public awareness so that there are still people who are late paying PBB or not even paying PBB.