ANALYSIS OF LAND AND BUILDING TAX CONTRIBUTION IN SANGIHE ISLANDS REGENCY
Keywords:
Pajak Bumi dan Bangunan (PBB)Abstract
Land and Building Tax (PBB) is a tax levied on land buildings because of profits and/or better socio-economic position for people or entities who have rights over them or obtain benefits from them. The aim of this research is to find out the realization and target of land building (PBB) and to find out the land building tax (PBB) target in 22 sub-districts in Sangihe Islands Regency did not reach the target. This type of research uses qualitative research methods with a descriptive approach. The results of this research show that the cause of PBB not being realized according to the target set it due to the economy of taxpayer, lack of taxpayer data collection for taxpayers who have died so that it is clear who will pay off PBB next. The Regional Financial and Revenue Management Agency is expected to make efforts to optimize the realization of PBB through socializing PBB payment, determining PBB more quickly, improving taxpayer so that SPPT is submitted.
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