Peran Rukun Tetangga dalam Meningkatkan Kepatuhan Wajib Pajak Bumi dan Bangunan Perdesaan dan Perkotaan

Abstract

This study aims to analyze the role of neighborhood associations in improving compliance with rural and urban land and building taxes in Pitak Village. The study used a qualitative approach and data collection techniques including observation, interviews, and documentation. The results show that neighborhood associations in Pitak Village play an active role as intermediaries between the government and the community, particularly in distributing Tax Obligation Notification Letters. Although the role of neighborhood associations has been proven in raising awareness, the level of compliance still depends heavily on the taxpayers themselves. However, the implementation of policies requiring proof of tax payment in certain administrative procedures has contributed to increased awareness and compliance. Therefore, collaboration between the government and the community, facilitated by the role of RT, is crucial to achieving revenue targets from rural and urban land and building taxes and supporting regional development.