Efektivitas Strategi Pemungutan Pajak Bumi dan Bangunan Pedesaan dan Perkotaan dalam Meningkatkan Pendapatan Asli Daerah Kabupaten Samosir (Studi pada Desa Ambarita Kecamatan Simanindo)

Abstract

Background: Rural and Urban Land and Building Tax (PBB-P2) is one of the local taxes that is the largest contributor to Regional Original Revenue (PAD) because the collection process is carried out directly by the local government and the results are returned entirely for regional development. Therefore, Ambarita Village makes efforts to maximize PBB-P2 revenue. Objective: This study aims to determine the Effectiveness of Rural and Urban Land and Building Tax Collection in Increasing Local Original Revenue of Samosir Regency in Ambarita Village. Research Methods: The research method used is descriptive research method with qualitative data analysis, Primary and Secondary data collection techniques. Results: The results showed that the strategy of collecting PBB-P2 of the Ambarita Village government is by conducting a door-to-door collection strategy, giving an appeal to the community to pay PBB, providing direct payment facilities to the village office, enforcing payment through the SIADAPARI application. Conclusion: The tax collection strategy carried out by Ambarita Village has not gone well, it can be seen that the PBB-P2 collection process in Ambarita Village still faces several obstacles that can hinder the efficiency of PBB-P2 collection.