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All Journal MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Pane, Muhammad Sorimuda
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Humanities Education Social Sciences Other

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Partisipasi Masyarakat dalam Pembayaran Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) di Kota Medan Pane, Muhammad Sorimuda; Revida, Erika; Nasution, Muhammad Arifin
MUKADIMAH: Jurnal Pendidikan, Sejarah, dan Ilmu-ilmu Sosial Vol 9, No 2 (2025)
Publisher : Prodi Pendidikan Sejarah Fakultas Keguruan dan Ilmu Pendidikan Universitas Islam Sumatera

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30743/mkd.v9i2.11664

Abstract

This study analyzes community participation in paying the Rural and Urban Land and Building Tax (PBB-P2) in Medan City. It asks: What forms does citizen participation take, what strategies does the municipality deploy to stimulate fiscal engagement, and what obstacles limit participation? A qualitative descriptive design was used, combining in-depth interviews, field observation, and document analysis with informants from the local revenue agency and taxpayers across socio-economic groups. Findings show higher participation in urban neighborhoods due to better information access, stronger tax literacy, and uptake of digital services, while peripheral areas face uneven information distribution, limited access to efficient administrative services, and weak perceptions of tangible benefits. Municipal initiatives—service digitalization, community-based campaigns, and incentives—have yielded positive yet uneven effects, requiring broader reach and more consistent implementation. The study concludes that tax participation reflects the quality of state–citizen relations; sustained, collaborative, and equity-oriented approaches are needed to consolidate compliance and, in turn, strengthen locally generated revenue and inclusive development.‎
THE EFFECT OF SOCIO-ECONOMIC CONDITIONS ON COMMUNITY PARTICIPATION IN PAYING RURAL AND URBAN LAND AND BUILDING TAXES IN MEDAN CITY: (PENGARUH KEADAAN SOSIAL EKONOMI TERHADAP PARTISIPASI MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN DI KOTA MEDAN) Pane, Muhammad Sorimuda; Revida, Erika; Nasution, Muhammad Arifin
SOSIOEDUKASI Vol 14 No 3 (2025): SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL
Publisher : Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/sosioedukasi.v14i3.6101

Abstract

This study analyzes the issue of land and building tax (PBB-P2) in rural and urban areas in Medan City using a socio-economic analysis approach. This approach aims to look at the relationship between social and economic conditions and the level of community participation. The main problem that is the focus of this study is to include the level of community participation in each administrative area in Medan City by combining socio-economic disparity analysis. This study is motivated by factual data related to PBB-P2 which indicates the difference in income in each area of Medan City. This difference indicates a correlation with the socio-economic disparity of the community, especially PBB-P2 is the main supply in Regional Original Revenue (PAD). This study is classified as a type of qualitative research using a descriptive analysis approach. Data collection was carried out by or through interviews, documentation and field observation methods. There are two types of data in this study, including primary sources as the primary source and secondary sources as complementary or reinforcing sources. The results of the study include the relationship between socioeconomic disparities and community participation. Socioeconomic disparities occur due to differences in the significance of income in each region, so that, according to him, this encourages community participation in paying taxes. Then, the behavior pattern of people in paying taxes is also influenced by technological aspects. This can be seen in rural areas where the intensity of community participation in paying taxes is increasing. The information shows that there is a duality relationship between social disparities based on socioeconomic circumstances and technological advances as part of efforts to increase community participation in paying land and building taxes.
Co-Authors Erika Revida NASUTION, MUHAMMAD ARIFIN