Community Participation in the Payment of Rural and Urban Land and Building Tax (PBB-P2) in East Ratahan District

Sesilia Angreini Gladis Garing; Harijanto Sabijono; Syermi Stella Emma Mintalangi

doi:10.54783/influencejournal.v8i3.423

Authors

Sesilia Angreini Gladis Garing Universitas Sam Ratulangi, Manado, Indonesia
Harijanto Sabijono Universitas Sam Ratulangi, Manado, Indonesia
Syermi Stella Emma Mintalangi Universitas Sam Ratulangi, Manado, Indonesia

DOI:

https://doi.org/10.54783/influencejournal.v8i3.423

Keywords:

Community Participation, Land and Building Tax, PBB-P2, Taxpayer Compliance, East Ratahan.

Abstract

This study analyzes community participation in paying Rural and Urban Land and Building Tax (PBB-P2) in East Ratahan District, Southeast Minahasa Regency, using Cohen and Uphoff's participation framework (planning, implementation, benefits, and evaluation) together with compliance theory. A descriptive qualitative approach was applied, drawing on a semi-structured interview with the Sub-district Secretary, field observation, and documentation of 2025 collection data, analyzed with the Miles and Huberman interactive model. At the planning stage, the government conducts conventional and digital outreach, yet understanding of calculation and payment procedures remains uneven. At the implementation stage, participation is moderate: only 52.41% of the assessed amount (IDR 113.3 million of IDR 216.2 million) was realized, ranging from 14.00% to 100% across villages. The main obstacles are landowners living outside the area, hilly terrain, and an approximation-based (taksasi) tax assessment. Benefits are communicated through social media and village forums, and evaluation is routine within the government, but community feedback channels remain passive. Outreach to absentee landowners, more accurate assessment, and digital complaint channels are recommended.

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