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This study is to determine the implementation of city government policies regarding property taxes as local revenue in the city of Makassar. The research method uses qualitative research methods, the research technique used is using interviews, and documentation. The data analysis techniques used are data reduction, data presentation, and drawing conclusions. The results of this study indicate that there has been an increase in taxpayers and have been quite successful regarding the tax collection system imposed by the Regional Revenue Agency, especially on Property Tax, besides that of course this is also an authentic proof that all elements of the Property Tax/Pajak Bumi dan Bangunan (PBB) officer has been maximizing its performance in order to achieve maximum results. Evidenced by the increasing awareness of taxpayers in Makassar City to pay Property taxes, it can affect the amount of Property tax revenue received by the Regional Revenue Agency which is then allocated to the development of Makassar City. This is inseparable from the role of tax officers in disseminating information to the public in order to provide an understanding of Property taxes as well as the role of obedient and transparent taxpayers in their tax payments.
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