Public Trust in Land and Building Tax (PBB) Administration in Pauwo Village, Kabila District, Bone Bolango Regency

Rusly Abrurrahman  Idji; Nuzlan  Botutihe; Asni H Nasara; Widya Kurniati  Mohi; Selvin  Ismail

Egileak

Rusly Abrurrahman Idji Public Administration, Muhammadiyah University of Gorontalo
Nuzlan Botutihe Public Administration, Muhammadiyah University of Gorontalo
Asni H Nasara Public Administration, Muhammadiyah University of Gorontalo
Widya Kurniati Mohi Public Administration, Muhammadiyah University of Gorontalo
Selvin Ismail Public Administration, Muhammadiyah University of Gorontalo

Gako-hitzak:

Public Trust, Tax Administration, Land

Laburpena

This research aims to determine Public Trust in Land and Building Tax Administration (PBB) in Pauwo Village, Kabila District, Bone Bolango Regency with method a qualitative type. The results of the research show that Public Trust in Land and Building Tax Administration (PBB) in Pauwo Village, Kabila District, Bone Bolango Regency is quite good. This can be seen from the sincerity of the officers who carry out billing using a family approach, being honest and open in processing community Land and Building Tax (PBB) bills, having competence demonstrated by skills and experience in managing Land and Building Tax (PBB), and always prioritizing principles justice in the Land and Building Tax (PBB) management process. However, there is one finding that is not yet optimal, namely that the credible commitment of officers is still weak, which can be seen from the public's perception that the management of Burni and Building Tax is not proportional.

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