Efektivitas Strategi Pemungutan Pajak Bumi dan Bangunan Perdesaan Perkotaan dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Toba (Studi pada Desa Motung dan Desa Pardamean Sibisa Kecamatan Ajibata)

Abstract

Land and Urban Rural Building Tax (PBB-P2) is one type of regional tax that provides the largest contribution to Local Original Revenue (PAD) so that the collection process is carried out by the local government and the results are fully returned for regional development.therefore Motung Village and Pardamean Sibisa Village work together to maximize PBB-P2 revenue. This study aims to determine the Effectiveness of the Land and Urban Rural Building Tax Collection Strategy in increasing Regional Original Income of Toba Regency, Motung Village and Pardamean Sibisa Village, Ajibata District. The research methods used are descriptive research methods with qualitative data analysis, Primary and Secondary data collection techniques. The results showed that the strategy of collecting PBB-P2 revenues from the governments of Motung Village and Sibisa Village was to distribute PBB-P2 SPPT to taxpayers, appeal to the community to immediately pay PBB-P2, provide "tip-pay" and "pick up the ball" facilities and a door-to-door strategy.