Research Article
Examining Access to Information on Land And Building Tax Payments: Cases of Urban Village Agencies in Palu City, Indonesia
@INPROCEEDINGS{10.4108/eai.10-10-2023.2342200, author={Hesti Hesti and Ahmad Ghalib Ghossan and Haryono Pasang Kamase}, title={Examining Access to Information on Land And Building Tax Payments: Cases of Urban Village Agencies in Palu City, Indonesia}, proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia}, publisher={EAI}, proceedings_a={IPSC}, year={2023}, month={12}, keywords={agencies accessibility land and building tax taxpayer urban village}, doi={10.4108/eai.10-10-2023.2342200} }- Hesti Hesti
Ahmad Ghalib Ghossan
Haryono Pasang Kamase
Year: 2023
Examining Access to Information on Land And Building Tax Payments: Cases of Urban Village Agencies in Palu City, Indonesia
IPSC
EAI
DOI: 10.4108/eai.10-10-2023.2342200
Abstract
This study examines urban village agencies' role in enhancing tax payment accessibility. Using a case study, data from 15 participants (5 agency members, 10 taxpayers) in Palu City's Tondo, Balaroa, and East Besusu urban villages were collected through observations and in-depth interviews. Urban village agencies play a crucial part in providing PBB payment information, billing, and bases. Results highlight their diverse roles in PBB collection, including public information dissemination, facility provision, accessibility improvement, payment monitoring, stakeholder collaboration, and technology use. Factors influencing PBB realization include public understanding, counseling, and payment awareness influenced by poverty. Emphasizing innovative approaches, involving agencies and the community, is vital to achieve regional income targets. Addressing challenges and enhancing taxpayer education allows urban village agencies to optimize PBB collection and support regional development goals.