Sosialisasi Pengurangan Pajak Bumi dan Bangunan bagi Warga Masyarakat Tidak Mampu

Authors

  • Andi Yusuf Katili Universitas Bina Taruna Gorontalo
  • Luthfia Bakari Universitas Bina Taruna Gorontalo
  • Agus Pariono Universitas Bina Taruna Gorontalo
  • Delvianty Ahmad Universitas Bina Taruna Gorontalo

DOI:

https://doi.org/10.53363/bw.v3i1.152

Keywords:

Residents, Land and Building Tax, Reduction, Socialization

Abstract

The obligation to pay taxes is one that must be carried out by citizens who own and control land and buildings in an area, without compensation or reciprocity and are coercive. Taxes are levies in the form of fees charged by the government to citizens. Because taxes are one of the state revenues, the awareness of citizens to pay off their tax debts must continue. The purpose of this Community Service activity (PkM) is to provide an understanding that the government is based on applicable laws and regulations, specifically Mayor Regulation Number 17 of 2019 concerning the Provision of Rural and Urban PBB Stimulus in Gorontalo City for residents who can't afford it by making an application. The method used in this activity is counseling or outreach regarding land and building tax deductions for residents who can't afford it. The location for the implementation of the PkM activities took place at the Liluwo Village Office, Kota Tengah District, Gorontalo City, which was carried out for one day attended by 45 residents who have had difficulty paying PBB because the tax burden continues to increase, while taxpayers do not have a steady income. With this socialization or counseling activity, it is hoped that residents will be obliged to understand and be aware of paying PBB after receiving a stimulus or reduction

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References

Katili, A. Y. (2018). Administrasi Perpajakan (Revisi). Bina Taruna Gorontalo.

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Sedarmayanti, S. (2013). Kinerja Petugas Pajak Bumi Dan Bangunan Di Kecamatan Cibatu Kabupaten Purwakarta. Jurnal Ilmu Administrasi: Media Pengembangan Ilmu Dan Praktek Administrasi, 10(3), 414–427.

Tiesnawati, W. (2016). Administrasi Perpajakan (1st ed.). Universitas Terbuka.

Walikota, P. (2019). Pemberian Stimulus PBB Perdesaan dan Perkotaan di Kota Gorontalo. In Pemda Kota Gorontalo. Pemerintah Daerah Kota Gorontalo. https://peraturan.bpk.go.id/Home/Details/132886/perwali-kota-gorontalo-no-17-tahun-2019

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Published

2023-01-10

How to Cite

Katili, A. Y., Bakari, L., Pariono, A., & Ahmad, D. (2023). Sosialisasi Pengurangan Pajak Bumi dan Bangunan bagi Warga Masyarakat Tidak Mampu. Batara Wisnu : Indonesian Journal of Community Services, 3(1), 102–108. https://doi.org/10.53363/bw.v3i1.152