KEBIJAKAN KEPALA DESA DALAM MENINGKATKAN KESADARAN MASYARAKAT UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN DIDESA KOTO TUO KOPAH KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI

Abstract

This study aims to determine the Village Chief's Policy in Increasing Public Awareness to Pay Land and Building Taxes in the Village Koto Tuo Kopah Kecamatan Kuantan Tengah Kabupaten Kuantan Singingi.The problem of this research has not been the maximum policy of the village head in raising public awareness to pay for land and building tax in the village Koto Tuo Kopah Kecamatan Kuantan Tengah Kabupaten Kuantan Singingithis is due to an error from the taxation institution in measuring the land so that the community does not want to pay taxes this is seen from the recapitulation of per-tax tax decreases. The type of this research is qualitative research while the informants in this study amounted to 12 people consisting of village heads, heads of development affairs, and village communities, who became key informants namely the village head. The data sources used are primary data and secondary data, while the data collection methods carried out are observation, interviews, documentation, and triangulation. With the method of qualitative interactive model data analysis. Based on the result of research obtained through interviews, observation and documentation, it is understood that the obligations of the villange community is willing to comply with the policy of the village head to obey the rules for paying land and building taxes in Koto Tuo Kopah 99,9%.