ANALISIS KUALITAS LAYANAN ADMINISTRASI DESA SUMBERWANGI DALAM RANGKA MENINGKATKAN KETAATAN WARGA DALAM MEMBAYAR PBB-P2
(Study Pada Pemerintah Desa Sumberwangi Kecamatan Kanor Kabupaten Bojonegoro)
ANALYSIS OF THE QUALITY OF ADMINISTRATIVE SERVICES IN SUMBERWANGI VILLAGE IN THE FRAMEWORK OF INCREASING CITIZENS' COMPLIANCE IN PAYING PBB-P2
(Study at Sumberwangi Village Government, Kanor District, Bojonegoro Regency)
Name : Slamet Riadi
NIM : 21080574243
Study Program : S1
Departemen : Manajemen
Faculty : Ekonomika dan Bisnis
Institution Name : Universitas Negeri Surabaya
Adviser : Dr.Sri Setyo Iriani, S.E., M.Si
Pajak Bumi dan Bangunan – Perdesaan dan Perkotaan (PBB-P2) is one of the taxes whose tax object is land and buildings in urban and rural areas so that the regulations regarding PBB-P2 follow the regional regulations of each district. Sumberwangi Village, Kanor District, Bojonegoro Regency is one of the villages that also collect this type of tax. To optimize public obedience in paying PBB-P2, the quality of administrative services is one way. Taxpayers are likened to consumers who enjoy services, so the quality of service can create an assessment of excellence. This study aims to find out how the quality of administrative services in Sumberwangi Village, Kanor District, Bojonegoro Regency, how the obedience of residents in paying PBB-P2 in Sumberwangi Village, Kanor District, Bojonegoro Regency and what are the efforts to improve administrative services in Sumberwangi Village, Kanor District, District Bojonegoro to increase public obedience in paying PBB-P2.
This research method is a descriptive qualitative method, the type and source of data used are primary in the form of interviews and questionnaires and secondary data sources namely searching documents.and the village government website. The data analysis technique used is interactive data analysis proposed by Miles & Hubberman.
The results of the study stated that the quality of administrative services in Sumberwangi Village, Kanor District in terms of PBB-P2 payments, as measured through five service quality indicators: tangibles, reliability, responsiveness, assurance, and empathy, can be stated that the tangibles indicator produces the lowest answer score, namely sufficient, while the other four indicators stated a high or good answer score. There is an improvement in the level of compliance with PBB-P2 tax payments by the public from year to year. This improvement is shown by the smaller number of people who are late or do not pay PBB-P2 taxes every year. Efforts made to improve the administrative services of the Sumberwangi village in increasing compliance with PBB-P2 tax payments are the formation of a team of tax collection officers using a smaller area or hamlet, imposing sanctions on people who have not paid taxes in the form of limiting administrative services at the village office, and provide an explanation to the public about the obligation to pay taxes as a form of improving service quality.
Keywords: service quality, tax of PBB-P2, payment compliance