Evaluasi Pemungutan Pajak Bumi Dan Bangunan Perkotaan Dan Perdesaan (PBB-P2) Di Kelurahan Pematang Pudu Kecamatan Mandau Kabupaten Bengkalis

Pematang Pudu Village is one of the Kelurahan in Mandau District, Bengkalis Regency, which has a large enough population, amounting to 30,124 people. Therefore pThe implementation of PBB-P2 collection in Pematang Pudu Village is still not optimal. This is evidenced by the fact that there are still many taxpayers who do not pay taxes every year, there are even taxpayers who are no longer found in Pematang Pudu village.. The main objective of this research is to analyze land and building tax collection in Pematang Pudu village, Mandau district, Bengkalis Regency. Analyzing the barriers in land and building tax collection in Pematang Pudu Village, Mandau District, Bengkalis Regency based on indicators of effectiveness, efficiency, adequacy, leveling, and responsiveness. The type of research used in this research is the mix methodThe basic assumption is the use of a combination of quantitative and qualitative methods. The number of population and sample is 100 people with the village head as the key informant. Data collection techniques using questionnaires and interviews and data analysis to test the validity and reliability. This study concluded that the PBB-P2 collection in Pematang Pudu Village, Mandau District, Bengkalis Regency was in the Fairly Good category. This is due to the inhibiting factor of the lack of awareness and participation of taxpayers in the PBB-P2 payment, the distribution of SPT is not in accordance with the set time, the number of PBB-P2 received is not yet proportional to the number of SPT, the village head does not directly participate in the tax collection process. PBB-P2 collector is not in accordance with procedures and there are still discriminatory actions