PENGELOLAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KOTA MANADO
Keywords:
Pengelolaan, Pajak Bumi dan Bangunan Perdesaan, Perkotaan, Pendapatan Asli DaerahAbstract
Kecamatan Wanea Kota Manado menghadapi tantangan dalam mencapai target penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam tiga tahun terakhir, meskipun jenis pajak ini memiliki potensi besar pada Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan untuk menganalisis pengelolaan PBB-P2 dalam meningkatkan PAD Kota Manado dalam pelaksanaan PBB-P2. Menggunakan pendekatan kualitatif, dan pengumpulan data ditempuh melalui wawancara, observasi, dan dokumentasi. Sedangkan teknis analisis data menggunakan model analisis interaktif dengan aktivitas reduksi data, penyajian data dan verifikasi data. Hasil penelitian menunjukkan bahwa pengelolaan PBB-P2 terkendala oleh rendahnya kesadaran masyarakat dalam membayar pajak, masalah administrasi seperti domisili wajib pajak yang sudah pindah, menyebabkan petugas sulit menghubungi, Kondisi sosial ekonomi masyarakat yang berbeda-beda menyebabkan ada masyarakat yang terlambat membayar pajak; peran apparat baik pegawai Dinas Pendapatan Daerah, pihak kecamatan dan kelurahan yang kurang dalam sosialisasi aktif kepada masyarakat. serta strategi inovasi pemerintah dalam kontribusinya meningkatkan realisasi pajak untuk PAD Kota Manado. Pemerintah dengan memberi Rekomendasi mencakup penguatan sosialisasi, peningkatan kepercayaan publik melalui transparansi penggunaan pajak, serta optimalisasi sistem pelayanan pajak untuk meningkatkan efisiensi dan efektivitas penerimaan.
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