Analysis Of Land And Building Tax (PBB) Collection And Payment Procedures In Rural Areas

Abstract

Rural and Urban Land and Building Tax is a tax imposed on land and buildings owned, controlled or utilized by private persons or entities fully regulated by the Local Government. This research is a qualitative research that aims to determine the procedure for collecting and paying Land and Building Tax in rural areas. Data collection techniques use observation, interviews and documentation. The results showed that the procedure for collecting Land and Building Tax in three villages, namely Blimbing Village, Pasinggangan Village and Banjaran Village in general has similarities. The procedure for collecting Land and Building Tax begins with the issuance of a Tax Return Payable (SPPT) by the Regional Revenue Agency. Taxpayers receive a Tax Return Payable from the Land and Building Tax collector officer and then pay the tax owed. Payment of Land and Building Tax can be made through the place specified in the Tax Return Payable (SPPT).

Keywords: Land and Building Tax, Procedures, Collection, Rural.