ANALYSIS OF THE IMPLEMENTATION OF THE LAND AND BUILDING TAX COLLECTION SYSTEM AND PROCEDURES FOR RURAL AND URBAN AREAS IN TOMOHON CITY
Abstract
This study aims to determine whether the PBB-P2 system and procedures implemented in Tomohon City have been running effectively. This study is a qualitative study with a descriptive approach. The data sources used in this study are primary data, namely data obtained directly from the research object. The data collection method uses interviews and documentation. The data analysis technique uses descriptive techniques, namely data collection, data reduction, comparison of data with applicable regulations, and drawing conclusions. The results of the study stated that the Implementation of the System and Procedures for Collecting PBB-P2 in Tomohon City has not been fully effective because there are still procedures that are not in accordance with applicable regulations, namely the data collection procedure for updating tax object data that is not optimal. In addition, the distribution of SPPT is often delayed due to limited human resources in the field. From the public perspective, there is still a low level of taxpayer understanding and awareness regarding timely tax payments
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