EFFECTIVENESS OF THE “OFFICIAL ASSESSMENT SYSTEM” FOR LAND AND BUILDING TAX PAYMENTS IN RAISING COMMUNITY LEGAL AWARENESS

Abstract

Land and building taxes are the most potential source of state revenue to increase Regional Original Incom. In this study, the researcher intends to examine the effectiveness of the official assessment system in increasing the legal awareness of taxpayers in paying land in building taxes in the Pasirbiru village. The Research design used in his study is a qualitative approach with a case study method. The techniques used are interviews, observations, documentation and literature. Furthemore, in analizyng the data, the reaserchers carried out reduction, data presentation, verification, and vadility using triangulation. The results of the study indicate the realization of PBB revenue with the predetermined target is still not appropriate. So that the official assessment system implemented in the Pasirbiru village is still in the less effective category and has not been able to increase the awareness of taxpayers in fulfiying their obligation to pay land and building taxes.