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