STRATEGIES IN COLLECTING LAND AND BUILDING TAXES IN TRIDARMA VILLAGE, PULUBALA DISTRICT, GORONTALO REGENCY

Abstract

This study aims to determine the strategy for collecting land and building taxes in Tridarma Village, Pulubala District, Gorontalo Regency. The results of the study concluded that the strategy in collecting Land and Building Tax in Tridarma Village, in the process of determining the plan of the top leaders, namely by ordering the village heads to go door to door, informing, submitting proof of SPT to taxpayers, submitting the final time. deposit to officers or collectors by making good communication. For a strategy to focus on long-term goals; 1) provide the opportunity to pay taxes at harvest. 2) establish a good cooperative relationship between the village government and the community, 3) reduce all village apparatus in the tax collection process. In the preparation of efforts so that the objectives can be achieved, the strategies carried out are: 1) paying taxes at harvest, 2) providing concessions to pay in installments up to a certain time limit, 3) motivating taxpayers not to be in arrears so they don't become a burden. 4) involving the sub-district government, 5) optimizing all Village apparatus in collecting taxes, 5) mobilizing the PKK Mobilization Team, women's dharma, in collecting land and building taxes. It is suggested to the local government the need to focus on achieving long-term goals