Kepemimpinan Lurah dalam Meningkatkan Kesadaran Masyarakat untuk Membayar Pajak Bumi dan Bangunan (PBB) di Kelurahan Harjosari I Kota Medan

Abstract

The lack of public trust in a leader is the root of the existing problems, the decline in public awareness to pay PBB is caused by a lack of socialization and efforts given by the government to the people in PBB. Even though in Medan Mayor Regulation No. 51 of 2021 article 7 states that the sub-district head must carry out socialization and make efforts to increase public awareness to pay PBB. However, in fact the socialization was not carried out properly and the sub-district head’s efforts were lacking, causing people to distrust the sub-district head as the leader in paying taxes. The lack of public awareness of paying PBB is evidenced by the PBB realization data which does not reach the target every year. Where from 2021 to 2023 it was recorded that the Harjosari I District in the realization of PBB revenue did not reach the target. The research method used is descriptive with a qualitative approach. Data collection was carried out through interviews, observation and documentation. The data obtained were then analyzed qualitatively using the Trust and Leadership Theory of Stephen P. Robbins. This research was conducted to find out the Lurah’s leadership in increasing public awareness to pay PBB. The results showed that the sub-district head’s lack of effort in providing counseling to the community was the reason for the lack of public awareness to pay Land and Building Tax, furthermore the sub-district head’s figure was not good in the eyes of the community resulting in a lack of public trust in the sub-district leader so that the community thought that the sub-district head was not pay taxes and what people pay taxes for. The value of integrity shown by the Lurah is not so good that the community becomes indifferent to the programs made by the sub-district head. The character of the Lurah in terms of benevolence is still not maximally felt by the community so they are less interested in following the invitation to pay taxes from the District. Finally, the Lurah’s ability to influence the community is still minimal because the sub-district head rarely socializes PBB to the community and does not make significant efforts to increase public awareness to pay PBB.