Strategi Komunikasi Badan Pengelolaan Pendapatan Daerah Kabupaten Toba dalam Upaya Meningkatkan Kesadaran Masyarakat Membayar Pajak Daerah di Kabupaten Toba

Abstract

This research is entitled "Communication Strategy of the Badan Pengelolaan Pendapatan Daerah Toba Regency in Increasing Public Awareness of Paying Regional Taxes in Toba Regency". The purpose of this research is to determine implementationmonitoring andcontrolling communication strategy and communication strategy of the Badan Pengelolaan Pendapatan Daerah in the Toba Regency in an Effort to Increase Public Awareness of Paying Regional Taxes in Toba Regency. This research uses descriptive research methods with a qualitative approach. The data collection techniques used were interviews, observation and documentation. The number of informants in this study was seven people, consisting of one key informant, three supporting informants, and three triangulation informants. The results of this research show thatmonitoring andcontrolling That was carried out is by carrying out routine field billing every few months. After that, all data regarding taxpayers who have been met is evaluated based on the relationship between regional tax types according to the type of tax to determine the level of realization of target achievement. The communication strategies implemented include, the use of electronic mass media and print media; regular outreach to taxpayers; giving awards in the form of certificates or laptops to obedient and obedient taxpayers. The obstacles encountered by the public in understanding taxation are that they do not feel the benefits of paying taxes directly, so there are still many people who find it difficult to comply with paying taxes even though they have been given socialization; People feel that there are still no changes that they have directly experienced in their lives so that their sense of responsibility and obligation to pay taxes is still difficult to carry out. The public also criticizes the regulations in force regarding the same percentage between taxpayers with large incomes and taxpayers who are still classified as SME.