DOI of the published article https://doi.org/10.47200/jnajpm.v10i2.3236
The Role of Village Government in Increasing Land and Building Tax Revenue in Sumorame Village, Candi District, Sidoarjo Regency
Peran Pemerintah Desa dalam Meningkatkan Penerimaan Pajak Bumi dan Bangunan di Desa Sumorame Kecamatan Candi Kabupaten Sidoarjo
DOI:
https://doi.org/10.21070/ups.10538Keywords:
Role, Village Government, Improvement, Land and Building TaxAbstract
This study was motivated by the low realization of Land and Building Tax (PBB) revenue despite the significant tax potential at the village level. It aims to analyze the role of the Sumorame Village Government, Candi District, Sidoarjo Regency in increasing PBB revenue. The research uses a qualitative descriptive method with interviews, observations, and documentation, analyzed using the Miles, Huberman, and Saldaña model. The findings show that the village government performs three key roles: regulator, dynamicator, and facilitator. As a regulator, it formulates policies and conducts tax socialization. As a dynamicator, it motivates residents through innovative programs such as door prizes. As a facilitator, it provides payment services through BUMDes and a “jemput bola” (proactive collection) program. The main obstacles include low public awareness, limited time, and ineffective SPPT distribution. Improving public education, service innovation, and technology use is necessary to increase tax compliance and PBB revenue.
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