Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Examining Access to Information on Land And Building Tax Payments: Cases of Urban Village Agencies in Palu City, Indonesia

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  • @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
Hesti Hesti1,*, Ahmad Ghalib Ghossan1, Haryono Pasang Kamase1
  • 1: Universitas Tadulako
*Contact email: hesti.28april@gmail.com

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.