Partisipasi Masyarakat Dalam Pembayaran Pajak Bumi Dan Bangunan di Desa Maranda Kecamatan Poso Pesisir Utara - Lahada, Galip (Jurnal Ilmiah Administratie, 2024)
Abstrak: Penelitian ini bertujuan untuk mengukur tingkat partisipasi masyarakat dalam pembayaran PBB di Desa Maranda,  mengidentifikasi faktor-faktor sosial, ekonomi, dan administratif yang memengaruhi partisipasi tersebut, dan  mengevaluasi upaya pemerintah desa dalam meningkatkan partisipasi warga. Menggunakan pendekatan kualitatif deskriptif, data dikumpulkan melalui wawancara mendalam dengan aparat desa, ketua RT, dan warga; observasi langsung proses penagihan; serta analisis dokumen desa terkait target dan realisasi PBB. Proses analisis memakai Model Interaktif Miles, Huberman, dan Saldana (2014) – mulai dari reduksi data, penyajian, hingga penarikan simpulan. Hasil menunjukkan realisasi PBB tahun 2023–2024 rata‑rata hanya mencapai 64 % dari target tahunan, dengan pembayaran sering terlambat. Rendahnya partisipasi disebabkan oleh: (a) kesadaran pajak yang minim; (b) beban ekonomi warga mayoritas petani berpenghasilan tidak tetap; (c) ketidakcocokan data objek pajak (luas tanah/SPPT); (d) komunikasi dan distribusi blangko masih manual; (e) keterlibatan masyarakat dalam pengambilan keputusan pajak masih sangat terbatas. Meskipun demikian, kerjasama antara kepala desa, dusun, dan RT dalam pendistribusian blangko serta pelaksanaan sosialisasi rutin telah memberikan dorongan positif meski belum optimal. Partisipasi masyarakat dalam pembayaran PBB di Desa Maranda masih tergolong rendah. Diperlukan strategi yang lebih intensif, antara lain: peningkatan kesadaran dan pemahaman warga; perbaikan akurasi data objek pajak; digitalisasi komunikasi; dan pemberdayaan warga dalam proses kebijakan. Dengan begitu, pembayaran PBB dapat meningkat secara signifikan, mendukung pembangunan desa secara berkelanjutan.Abstract:  This study aims to measure the level of community participation in PBB payments in Maranda Village, identify social, economic, and administrative factors that influence such participation, and evaluate the efforts of the village government in increasing community participation. Using a descriptive qualitative approach, data were collected through in-depth interviews with village officials, RT heads, and residents; direct observation of the collection process; and analysis of village documents related to PBB targets and realization. The analysis process uses the Miles, Huberman, and Saldana (2014) Interactive Model - starting from data reduction, presentation, to drawing conclusions. The results show that the realization of PBB in 2023-2024 on average only reached 64% of the annual target, with payments often late. Low participation is caused by: (a) minimal tax awareness; (b) the economic burden of residents is mostly farmers with irregular incomes; (c) mismatch of tax object data (land area/SPPT); (d) communication and distribution of forms are still manual; (e) community involvement in tax decision-making is still very limited. Nevertheless, cooperation between village heads, hamlets, and  RTs in distributing forms and implementing routine socialization has provided positive encouragement, although not yet optimal. Community participation in PBB payments in Maranda Village is still relatively low. More intensive strategies are needed, including: increasing community awareness and understanding; improving the accuracy of tax object data; digitalizing communication; and empowering residents in the policy process. That way, PBB payments can increase significantly, supporting sustainable village development.