Jurnal Aktor
Vol 5, No 1 (2025): October

COMMUNITY PARTICIPATION IN PAYING LAND AND BUILDING TAXES IN LUNJEN VILLAGE DEAD STONE DISTRICT ENREKANG REGENCY

Ainun, Nur Fitra (Unknown)
Aslinda, Andi (Unknown)
Sakawati, Herlina (Unknown)



Article Info

Publish Date
30 Oct 2025

Abstract

This study aims to find out how community participation and what factors affect community participation in paying Land and Building Tax (PBB) in Lujen Village, Buntu Batu District, Enrekang Regency. The research methods used are qualitative research and data collection techniques, namely observation, interviews and documentation. The results of the study show that community participation in paying Land and Building Tax (PBB) in Lunjen Village, Buntu Batu District, Enrekang Regency is still low, due to several factors, namely the level of education, employment and income and the length of stay so that it affects the community on the importance of paying Land and Building Tax (PBB) Therefore, it is hoped that tax officers and taxpayers can increase each other's self-awareness and do more often socialization of the importance of paying Land and Building Tax (PBB) in Lujen Village, Buntu Batu District, Enrekang Regency

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Journal Info

Abbrev

Aktor

Publisher

Subject

Social Sciences

Description

JURNAL AKTOR is a high-quality open-access and peer-reviewed research journal with p-ISSN 2808-4365, and e-ISSN 2808-5167. JURNAL AKTOR providing a platform that welcomes and acknowledges high quality empirical original research papers about is a publication media to channel the scientific work of ...