tax ANALYSIS OF THE COLLECTION AND PAYMENT PROCESS OF LAND AND BUILDING TAX (PBB) BY THE REGIONAL REVENUE AGENCY
Land and Building Tax Collection Procedures at the Regional Revenue Agency
Keywords:
Taxes, Land and Building Tax (PBB), Tax collection proceduresAbstract
Land and Building Tax (PBB) is an obligation that must be fulfilled by entities or individuals who own or control land and buildings, and plays a crucial role in funding the country's development, especially at the local level. This article aims to analyse the PBB collection and payment process implemented by the Regional Revenue Agency (BPD), as well as the procedures that must be followed by taxpayers. PBB is regulated by Law No. 12/1985 which was later updated by Law No. 12/1994, which regulates the subject and object of the tax, as well as the basic principles of its application. This tax collection procedure involves a series of steps, starting from collecting data on tax objects and subjects, determining the value of the tax object, to sending Tax Object Notification Letters (SPOP) to taxpayers. The level of awareness and compliance of taxpayers towards their PBB payment obligations is strongly influenced by their understanding of tax regulations. Therefore, it is important for the community to increase awareness of tax obligations so that the tax system runs more efficiently and fairly, and supports the smooth financing of regional development.
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