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Hasan Basri
Sekolah Tinggi Ilmu Hukum Zainul Hasan Kraksaan, Jawa Timur
Arts Humanities Law, Crime, Criminology & Criminal Justice Social Sciences

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Upaya Pemerintah Desa Puspan Kecamatan Maron Kabupaten Probolinggo dalam Meningkatkan Kesadaran dan Kepatuhan Terhadap Kewajiban Membayar Pajak Bumi Bangunan Sona Sugianto; Muhamad Dluha; Hasan Basri
JURNAL HUKUM PELITA Vol. 7 No. 1 (2026): Jurnal Hukum Pelita Mei 2026
Publisher : Direktorat Penelitian dan Pengabdian (DPPM) Universitas Pelita Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37366/jhp.v7i1.7355

Abstract

One of the key sources of governmental funding for the construction of infrastructure and public amenities to enhance community welfare is the Land and Building Tax (PBB). The purpose of this research is to evaluate the government of Puspan Village, Maron District, Probolinggo Regency's attempts to raise public knowledge and compliance with the Land and Building Tax (PBB) duty and to pinpoint the challenges faced. Empirical legal research using a socio-legal perspective is the research methodology used. Field observations, documentation studies of PBB payment data and pertinent rules, and interviews with village authorities and community people were used to gather data. The findings show that the Puspan Village Government has made a number of initiatives to raise public knowledge and compliance. Nonetheless, a number of challenges still exist, such as the community's lack of legal knowledge, financial constraints, a lack of comprehension of PBB's advantages, and the inadequate application of punishments. Therefore, in order to increase public knowledge and compliance in paying PBB, the village government's role must be strengthened in a sustainable way through improved legal education, better coordination with the regional government, and optimization of public services
Co-Authors Muhamad Dluha Sona Sugianto