EVALUASI PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DIBADAN PENDAPATAN DAERAH KOTA PALEMBANG

ARINDA, OKTA and Efriandy, Iwan (2025) EVALUASI PELAYANAN PEMBAYARAN PAJAK BUMI DAN BANGUNAN DIBADAN PENDAPATAN DAERAH KOTA PALEMBANG. Diploma thesis, Sriwijaya University.

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Abstract

This study aims to evaluate the payment services of Land and Building Tax (PBB) at the Regional Revenue Agency of Palembang City. PBB is one of the main sources of Regional Original Revenue (PAD) that plays a crucial role in supporting development and public services in Palembang City. However, the realization of PBB revenue has not fully met the targets set annually. The identified problems include delays in delivering the Tax Due Notification Letter (SPPT), data inaccuracies, low public awareness in paying taxes, and taxpayers who postpone or fail to make payments. The evaluation is conducted to assess the effectiveness of the services provided, identify the obstacles encountered, and provide recommendations to improve the performance of PBB payment services. The study results indicate the need for increased socialization, updates to the administrative system, and digital- based service innovations to enhance taxpayer compliance and optimize PBB revenue. With continuous improvements, it is expected that PBB payment services in Palembang City can operate more effectively and contribute optimally to regional development.

Item Type:	Thesis (Diploma)
Uncontrolled Keywords:	Pajak Bumi dan Bangunan, Evaluasi Pelayanan, Pendapatan Daerah, Kota Palembang, Badan Pendapatan Daerah
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62401-Accounting (D3)
Depositing User:	Okta Arinda
Date Deposited:	23 Oct 2025 07:15
Last Modified:	23 Oct 2025 07:15
URI:	http://repository.unsri.ac.id/id/eprint/185324

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