Upaya Kelurahan Dalam Meningkatkan Kesadaran Masyarakat Terhadap Pajak Bumi Dan Bangunan Di Kelurahan Cinta Raja Kecamatan Sail Kota Pekanbaru

The achievement of the target of land and building tax revenue in Cinta Raja Village, Sail District, Pekanbaru City cannot be used as a reference or measure to determine the level of public awareness. With the efforts made by the village government and other ranks to be able to invite taxpayers and the community in providing counseling, improving services and in providing relief, it is hoped that it can increase public awareness to pay Land and Building Tax. the taxpayer himself, then in essence paying the Land and Building Tax is one embodiment of national cooperation in assisting national development. The aims of this study are: 1) to find out what factors influence the decline in public awareness in Cinta Raja Village, Sail District, Pekanbaru City in paying Land and Building Taxes, and 2) What are the efforts made by Cinta Raja Village, Sail District, Pekanbaru City to increase public awareness in paying Land and Building Tax. The method used in this research is a survey, which is a study that is carried out directly to the research location to conduct an observation. The sources of data in this study are primary data, data obtained from respondents by conducting interviews. The results of the study indicate that there are 2 factors that influence public awareness to pay Land and Building Tax. Among the 2 factors that greatly affect the low level of public awareness in paying Land and Building Taxes are: (1) Lack of information from the government about the rules and procedures for paying PBB payments to the people/taxpayers, (2) Individual circumstances (economy and interests)