STANDARD OPERATING PROCEDURES (SOP) FOR LAND AND BUILDING TAX PAYMENT AT BAPENDA PANGANDARAN REGENCY

Abstract

One of the sources of Regional Original Revenue (PAD), Land and Building Tax is imposed on the ownership, control, and utilization of land and buildings by individuals or business entities. Local governments are responsible for the collection of Land and Building Tax to ensure optimal tax revenue. The purpose of the MBKM internship program at the Regional Revenue Agency (Bapenda) of Pangandaran Regency is to gain an understanding of the implementation of the Standard Operating Procedures for Land and Building Tax payment and to find obstacles faced by taxpayers in fulfilling their obligations. This study uses direct observation, interviews with Bapenda employees, and analysis of documents related to regional tax administration regulations and systems. The results of the study show that, although Bapenda has systematically implemented the standard operating procedures for land and building tax payments, there are still several obstacles, such as a low level of taxpayer compliance, a lack of public understanding of the importance of taxes, and limitations in the implementation of the digital payment system. In addition, there are still delays in payments due to technical problems in the electronic transaction process and lack of socialization. The results of this internship show that to increase the effectiveness of Land and Building Tax payments, it is necessary to optimize the digital system, increase public training on taxes, and stricter supervision of taxpayer compliance. It is hoped that the implementation of more efficient and transparent standard operating procedures will increase local tax revenues and support sustainable development.