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Analysis of the Land and Building Tax Collection Process at the Regional Revenue Agency of North Tapanuli Regency

  • 1,2,3*,4,5 Universitas HKBP Nommensen Medan

* Corresponding Author: Bunga Avrilia Ebena Limbong

Open Access
DOI
https://doi.org/10.59431/ijer.v6i1.703
Published
Pages
9-17

Issue

Vol. 6 No. 1 (2026)

Indonesian Journal Economic Review (IJER)
March

Abstract

Land and Building Tax (PBB) is one of the main sources of Local Revenue (PAD), playing a significant role in supporting regional fiscal independence. The effectiveness of PBB collection is crucial in determining the ability of local governments to finance development and public services. This study aims to analyze the PBB collection process conducted by the Regional Revenue Agency (BAPENDA) of North Tapanuli Regency, identify the challenges faced, and evaluate efforts to improve taxpayer compliance. The research method uses a qualitative descriptive approach with primary data obtained through direct observation during the Field Work Practice (PKL) activities, as well as secondary data in the form of agency documents and relevant literature. The results of the study show that PBB collection is carried out through administrative billing via the issuance and distribution of Tax Due Notice (SPPT) and field collection efforts targeting delinquent taxpayers. Major obstacles include low taxpayer awareness and understanding, geographical constraints, and limited resources. Improvement efforts include socialization activities, intensification of field collection, and the use of digital payment systems such as QRIS. This study is expected to contribute practically to improving the effectiveness of local tax management.

Keywords

Land and Building Tax Tax Collection Local Revenue Taxpayer Compliance BAPENDA

How to Cite

H. Tambunan, B., Gurning, Y. X., Limbong, B. A. E., Simaremare, R., & Pasaribu, E. (2026). Analysis of the Land and Building Tax Collection Process at the Regional Revenue Agency of North Tapanuli Regency. Indonesian Journal Economic Review (IJER), 6(1), 9-17. https://doi.org/10.59431/ijer.v6i1.703

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Author Biographies

  • Bonifasius H. Tambunan, Universitas HKBP Nommensen Medan

    Accounting Study Program, Faculty of Economics and Business, Universitas HKBP Nommensen Medan, Medan City, North Sumatra Province, Indonesia.

  • Yoga Xaferius Gurning, Universitas HKBP Nommensen Medan

    Accounting Study Program, Faculty of Economics and Business, Universitas HKBP Nommensen Medan, Medan City, North Sumatra Province, Indonesia.

  • Bunga Avrilia Ebena Limbong, Universitas HKBP Nommensen Medan

    Accounting Study Program, Faculty of Economics and Business, Universitas HKBP Nommensen Medan, Medan City, North Sumatra Province, Indonesia.

  • Risno Simaremare, Universitas HKBP Nommensen Medan

    Accounting Study Program, Faculty of Economics and Business, Universitas HKBP Nommensen Medan, Medan City, North Sumatra Province, Indonesia.

  • Eunike Pasaribu, Universitas HKBP Nommensen Medan

    Accounting Study Program, Faculty of Economics and Business, Universitas HKBP Nommensen Medan, Medan City, North Sumatra Province, Indonesia.

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Copyright (c) 2026 Bonifasius H. Tambunan, Yoga Xaferius Gurning, Bunga Avrilia Ebena Limbong, Risno Simaremare, Eunike Pasaribu

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