PARTISIPASI MASYARAKAT DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI DESA PULAU KOMANG KECAMATAN SENTAJO RAYA KABUPATEN KUANTAN SINGINGI

Abstract

This research was carried out in Pulau Komang Village, Sentajo Raya District. The aim of this research is to find out how community participation is in paying land and building taxes (PBB) in Pulau Komang Village, Sentajo Raya District, Kuantan Singingi Regency. The formulation of the problem in the research is how community participation is in paying land and building taxes (PBB) in Pulau Komang Village, Sentajo Raya District, Kuantan Singingi Regency. The sampling technique used by researchers for Village Apparatus is a Saturated Sample, that is, the entire population is sampled, totaling 6 people, and the sample for the Komang Island Community according to the Tax Payable Notification Letter (SPPT) uses Simple Random Sampling, that is, sampling members from the population is carried out randomly. without paying attention to the existing strata in the population, which is 41 people. The data analysis used is quantitative descriptive, namely analyzing data obtained from the results of distributing questionnaires, then processing it, and then the author draws conclusions from the results of processing the data. The results of the distribution of questionnaires showing Community Participation in Paying Land and Building Tax (PBB) in Pulau Komang Sentajo Village, Sentajo Raya District, Kuantan Singingi Regency produced an average value of 126, meaning it is in the Fairly Good interval, and the results of the author's observations are that Community Participation is quite good. In paying land and building tax (PBB), the overall indicators tested are the opportunity given to the community, the community's willingness to participate, and the community's willingness to achieve is quite good.