Sosialisasi Pentingnya Kepatuhan Perpajakan PBB-P2 bagi Masyarakat Desa Oluhuta

Lukman Pakaya; Victorson Taruh

doi:10.62951/karyanyata.v2i2.1466

Authors

Lukman Pakaya Universitas Negeri Gorontalo
Victorson Taruh Universitas Negeri Gorontalo

DOI:

https://doi.org/10.62951/karyanyata.v2i2.1466

Keywords:

Building Tax, Community Service, Land Tax, Oluhuta Village

Abstract

Regional Regulation no. 1 of Bone Bolango Regency in 2024 concerning regional taxes and regional levies states in article 3 concerning PBB-P2 that Rural and Urban Land and Building Tax is a type of district/city tax, so that the Government has the authority to collect Land and Building Tax, especially the Urban sector. The phenomenon found by the servants in the field was complaints from village officials regarding the failure of village programs to run according to expectations because assistance had been provided to the community. The lecture and discussion method of this activity was carried out in one core program activity carried out at the Oluhuta village office in October 2022 which was carried out face-to-face and there was direct interaction with participants, namely Individual Taxpayers (WP OP) of the Oluhuta village community after students conducted field observations related to the data needed before the implementation of the core activity. Door to Door Assistance Method: This method is carried out by students after participants receive material related to the socialization of the importance of PBB-P2 tax compliance. This activity is carried out for one week after the core activity. The results of this community service activity are that the government is expected to involve the private sector in conducting in-depth studies on sources of local revenue, including how to manage them by involving research and assessment institutions and collaborating with universities to carry out activities for village communities.

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