Pelaksanaan Pemungutan Pajak Bumi dan Bangunan di UPT II Badan Pendapatan Daerah Kota Pekanbaru Tahun 2020

ABSTRACT Tax is a source of revenue that can provide a significant role and contribution through the provision of sources of funds for financing government expenditures. One source of funds in the form of taxes in question is the Land and Building Tax (PBB). Land and Building Tax can be used for various functions of determining policies related to land and buildings. Land and Building Tax is a very potential source of revenue for the region as a direct tax. Land and Building Tax is a central tax because the object is regional, so the region gets a bigger share. In this thesis entitled "Implementation of Land and Building Tax Collection at UPT II Pekanbaru City Regional Revenue Agency in 2020" this problem is discussed, namely: How to Implement Land and Building Tax Collection at UPT II Pekanbaru City Regional Revenue Agency in 2020 and what are the obstacles in Collecting Land and Building Taxes at UPT II Pekanbaru City Regional Revenue Agency in 2020. The method used to answer the problems mentioned above is sociological research by conducting field research at UPT II Pekanbaru City Revenue Agency. The data used in this thesis were obtained through interviews, literature books, legal journals, thesis, laws, electronic data, as well as a large Indonesian dictionary. The entire data that has been obtained is then analyzed qualitatively, then concluded through the deductive method. The results of the research show that their implementation in the field is by socializing to the public about the application used to make it easier for the public to make tax payments. This application is very easy to access, so people can use it without experiencing difficulties. This application is very useful for all people, who are busy at work, who are sick or who are out of town, can make payments without the need for arrears. This new application is called “UN SmartMap�. Obstacles encountered in collecting land and building taxes are in the form of public unwillingness in terms of cooperation. Currently, there are still many people who do not know about the procedures for paying taxes through online media. One of the inhibiting factors for land and building tax receipts is the public awareness factor or taxpayer, the awareness system is not difficult to understand by the public, but it is public awareness that is a factor in the low land and building tax revenue in Pekanbaru City. Limited human resources, which of course affects tax collection