MENELAAH AKSES INFORMASI PEMBAYARAN PAJAK BUMI DAN BANGUNAN: KASUS BADAN KELURAHAN DI KOTA PALU, INDONESIA

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.
Keywords: Agencies, Accessibility, Land and building tax, Taxpayer, Urban village.