Implementasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan (PBB-P2) Di Kabupaten Kepulauan Meranti (Studi Pada Badan Pengelola Pajak Dan Retribusi Daerah Kabupaten Kepulauan Meranti)

The regional government has the authority to collect regional income which consists of: first, by collecting regional taxes and levies; second, the results of the management of regional assets are separated, third, other legitimate regional revenues. In addition, regions are entitled to transfer income consisting of balancing funds, special autonomy funds, village funds and wealth funds, and revenue sharing and financial assistance. One type of tax that is a source of regional income is the Land and Building Tax (PBB). This type of tax is the oldest type of tax in the history of taxation on citizens and is the simplest tax to implement it. This study aims to find out and analyze the implementation and describe the supporting factors and inhibitors of PBB-P2 collection in Kepulauan Meranti Regency. This type of research is descriptive qualitative and quantitative data collection through interviews and questionnaire lists as primary data and observation as secondary data. The research informants consisted of 3 BP2RD leaders, while the respondents in this study consisted of 108 people (compulsory tax). The analysis technique is descriptive qualitative and compares with the quantitative percentage of respondents' responses. Based on the results of the study, the implementation of PBB-P2 collection in Kepulauan Meranti Regency in terms of communication factors was quite good, resource indicators were quite good, disposition indicators were in good category, while indicators of bureaucratic structure in the category were quite good. Overall, it can be recapitulated the implementation of PBB-P2 collection in Kepulauan Meranti Regency is in a fairly good category based on indicators of communication, resources, disposition and bureaucratic structure