Implement a more intensive socialization program

Oct 13, 2025 by wbrum.org 47 views

The Level of Compliance with Taxpayers in Paying Land and Building Taxes in the Rural and Urban Sector in the Department of Revenue, Financial Management and Asset of Serdang Bedagai Regency

Introduction

Local taxes are a crucial component in the implementation of regional autonomy in Indonesia. With the current autonomy system, the government is required to be more active in development, especially the development of the region itself. The autonomous region has the authority to regulate and take care of the interests of the local community in accordance with the encouragement of citizens, within the frame of the Unitary State of the Republic of Indonesia. One of the government institutions that plays an important role in managing local revenue is the Department of Revenue, Financial Management, and Regional Assets. This department is responsible for managing land and building acquisition fees and land and building taxes in the rural and urban sectors.

The Importance of Land and Building Taxes

Land and building taxes are very potential as a source of regional income because of its significant contribution to Regional Original Revenue (PAD). Thus, this tax is expected to improve the ability of the region in developing revenue sources, which in turn support the regional development. According to Law Number 28 of 2009 concerning Regional Taxes and Regional Levies, there is an important change in the management of land and building acquisition fees and land and building taxes in the rural and urban sectors. With this transfer, the process of data collection, assessment, determination, administration, collection, and land and building tax services are now managed by local governments, both at the district and city level.

Analysis of the Level of Taxpayer Compliance

Although land and building taxes have great potential, the challenges in achieving the level of taxpayer compliance remains an important issue. Many factors affect this compliance. First, public understanding of taxes and its benefits is often lacking. Many residents do not realize that the tax they pay is used for better infrastructure development and public services. This lack of understanding can lead to a low level of compliance among taxpayers.

Second, the administrative system that may not be fully efficient also contributes to the low level of compliance. A complicated or less transparent process can cause confusion among taxpayers, so they tend to delay or ignore the obligations of tax payments. Therefore, education about taxes and simplification of administrative procedures is an important step that needs to be taken by the local government.

Third, socioeconomic factors also cannot be ignored. In rural areas, where many people depend on risky agricultural sectors, economic uncertainty can affect their ability to pay taxes. Conversely, in urban areas, factors such as rapid urbanization and increasing population density can affect the distribution and implementation of tax payment obligations.

Efforts to Increase Compliance

The Department of Revenue, Financial Management, and Regional Assets of Serdang Bedagai Regency needs to take strategic steps to increase the level of taxpayer compliance. First of all, implement a more intensive socialization program to explain the role of taxes in regional development and the benefits obtained by the community. The combination of seminars, workshops, and social media can be an effective means to reach the community.

In addition, including the improvement of the tax administration system to be more transparent and easily accessible. Developing technology-based applications to facilitate reporting and tax payments is one solution that can be applied. By utilizing information technology, it is hoped that the public can easily access tax-related information and carry out their obligations better.

Finally, providing incentives or reduction of interest to obedient taxpayers can be an additional motivation for the community in fulfilling their obligations. By carrying out these efforts, it is expected that the level of taxpayer compliance in paying land and building taxes both in the rural and urban sectors can increase, which in turn will strengthen regional development in Serdang Bedagai Regency.

Conclusion

Local taxes are not only an obligation, but also a form of community participation in sustainable development and provide benefits for all. The level of taxpayer compliance in paying land and building taxes in the rural and urban sector in the Department of Revenue, Financial Management and Asset of Serdang Bedagai Regency is a crucial issue that needs to be addressed. By implementing a more intensive socialization program, improving the tax administration system, and providing incentives to obedient taxpayers, it is expected that the level of taxpayer compliance can increase, which in turn will strengthen regional development in Serdang Bedagai Regency.

Recommendations

Based on the analysis of the level of taxpayer compliance, the following recommendations are made:

Implement a more intensive socialization program: The Department of Revenue, Financial Management, and Regional Assets of Serdang Bedagai Regency should implement a more intensive socialization program to explain the role of taxes in regional development and the benefits obtained by the community.
Improve the tax administration system: The tax administration system should be improved to be more transparent and easily accessible. Developing technology-based applications to facilitate reporting and tax payments is one solution that can be applied.
Provide incentives to obedient taxpayers: Providing incentives or reduction of interest to obedient taxpayers can be an additional motivation for the community in fulfilling their obligations.
Monitor and evaluate the level of taxpayer compliance: The Department of Revenue, Financial Management, and Regional Assets of Serdang Bedagai Regency should monitor and evaluate the level of taxpayer compliance regularly to identify areas for improvement.

By implementing these recommendations, it is expected that the level of taxpayer compliance in paying land and building taxes both in the rural and urban sectors can increase, which in turn will strengthen regional development in Serdang Bedagai Regency.
Frequently Asked Questions (FAQs) about Taxpayer Compliance in Paying Land and Building Taxes in Serdang Bedagai Regency

Q: What is the current level of taxpayer compliance in paying land and building taxes in Serdang Bedagai Regency?

A: The current level of taxpayer compliance in paying land and building taxes in Serdang Bedagai Regency is relatively low. Many factors contribute to this low level of compliance, including lack of public understanding of taxes and its benefits, inefficient administrative system, and socioeconomic factors.

Q: What are the main challenges in achieving the level of taxpayer compliance in paying land and building taxes in Serdang Bedagai Regency?

A: The main challenges in achieving the level of taxpayer compliance in paying land and building taxes in Serdang Bedagai Regency include:

Lack of public understanding of taxes and its benefits: Many residents do not realize that the tax they pay is used for better infrastructure development and public services.
Inefficient administrative system: A complicated or less transparent process can cause confusion among taxpayers, so they tend to delay or ignore the obligations of tax payments.
Socioeconomic factors: In rural areas, where many people depend on risky agricultural sectors, economic uncertainty can affect their ability to pay taxes. Conversely, in urban areas, factors such as rapid urbanization and increasing population density can affect the distribution and implementation of tax payment obligations.

Q: What are the efforts being made by the Department of Revenue, Financial Management, and Regional Assets of Serdang Bedagai Regency to increase the level of taxpayer compliance?

A: The Department of Revenue, Financial Management, and Regional Assets of Serdang Bedagai Regency is making efforts to increase the level of taxpayer compliance by:

Implementing a more intensive socialization program: To explain the role of taxes in regional development and the benefits obtained by the community.
Improving the tax administration system: To be more transparent and easily accessible.
Providing incentives to obedient taxpayers: To motivate the community in fulfilling their obligations.

Q: How can taxpayers in Serdang Bedagai Regency access tax-related information and carry out their obligations?

A: Taxpayers in Serdang Bedagai Regency can access tax-related information and carry out their obligations by:

Visiting the Department of Revenue, Financial Management, and Regional Assets: To obtain information and assistance.
Using technology-based applications: To facilitate reporting and tax payments.
Contacting tax officials: To ask questions and seek guidance.

Q: What are the benefits of increasing the level of taxpayer compliance in paying land and building taxes in Serdang Bedagai Regency?

A: The benefits of increasing the level of taxpayer compliance in paying land and building taxes in Serdang Bedagai Regency include:

Improved regional development: Increased revenue from land and building taxes can be used to support regional development.
Better public services: Increased revenue can be used to improve public services, such as infrastructure, education, and healthcare.
Increased community participation: Increased taxpayer compliance can lead to increased community participation in regional development.

Q: How can taxpayers in Serdang Bedagai Regency report any issues or concerns related to tax payments?

A: Taxpayers in Serdang Bedagai Regency can report any issues or concerns related to tax payments by:

Contacting tax officials: To ask questions and seek guidance.
Visiting the Department of Revenue, Financial Management, and Regional Assets: To obtain information and assistance.
Using technology-based applications: To report issues and concerns online.