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Technium Social Sciences Journal
Vol. 54, 1-12, February, 2024
ISSN: 2668-7798
SOCIAL SCIENCES JOURNAL www.techniumscience.com
Evaluation of Taxpayer Compliance in Paying Land And
Building Tax in Tomohon City (Study in Walian Satu Sub-
District, South Tomohon District)
Deiby Lensun1, Itje Pangkey2, Steven V. Tarore3
Public Administration Magister Program, Faculty of Social Sciences and Law,
Universitas Negeri Manado
Email: eby.lensun &gmail.com', itijepangke4unima.ac.id2,
steventarore(unima.ac.id3
Abstract. This research aimed to analyze and evaluate of Taxpayer Compliance in Paying Land
and Building Tax (PBB) in Walian Sam Sub-District, South Tomohon District, Tomohon City.
This research approach uses a descriptive qualitative approach, with 10 predetermined
informants using data collection techniques, namely observation, interviews and documentation
with data analysis techniques through data reduction, data presentation and drawing verification
conclusions. The results of this research show that the Evaluation of Taxpayer Compliance in
Paying Land and Building Tax (PBB) in Walian Satu Sub-District, South Tomohon District,
Tomohon City, seen from the evaluation research sub-focus on Community Participation,
Leadership and Communication, there are several problem findings, namely 1) Lack of
participation or activeness of the community in the process of paying taxes, 2) there is no
intention or movement from the sub-district government to be able to carry out a special strategy
to move the community in paying taxes 3) there is a sub-district government that has not provided
an example of good leadership, lack of utilizing technology from the government to provide
understanding to the public in paying taxes and 4) then there are findings that the government
has not been effective in communicating between the government to the government and the
government to the public. The advice that can be given is that the government should improve
coordination with the community to build communication so that the community will better
understand how important it is to pay Land and Building Tax.
Keywords. Evaluation, Taxpayers, Land and Building Tax, Tomohon City
A. Introduction
Tax is one of the important instruments of income received by the state. As stated in
the preamble to the 1945 Constitution, the state must guarantee the welfare of the Indonesian
people. Against this background, the government is obliged to manage and safeguard everything
related to the lives of Indonesian citizens as explained in the preamble to the 1945 Constitution
(Pinilih, 2018) [1].
In Indonesia, taxes are divided into two parts, namely central taxes and regional taxes.
Central tax is a tax whose collection and management is carried out by the central government.
Meanwhile, regional taxes are taxes that are managed by the relevant regents and mayors and
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