<![CDATA[The village government plays a crucial role in the delivery of public services, one of which is through the distribution of the Land and Building Tax Notification Letter (SPPT PBB). The distribution of the SPPT PBB is an activity aimed at conveying information regarding tax obligations to the community, thereby increasing taxpayer compliance in fulfilling their obligations. This study aims to analyze the role of the Pusakajaya Utara Village Government in the distribution of SPPT PBB. The study employs a qualitative descriptive method with data collection techniques involving observation and documentation. Analysis was conducted using Biddle’s role theory, which consists of expectation, norm, performance, as well as evaluation and sanction. The results of the study indicate that the village government has fulfilled its role through activities such as receiving, sorting, and distributing SPPT PBB to the community. However, several obstacles were identified, including delays in distribution, low public understanding of digital payments, and residents being absent during the distribution process. Efforts undertaken by the village government include increased public outreach, strengthened coordination with RT/RW units, and periodic service evaluations. This study indicates that the village government’s role in the distribution of SPPT PBB has been carried out fairly well, although service effectiveness still requires improvement.]]>
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