The Influence Of Income And The Role Of Village Officials On Public Awareness In Paying Land And Building Tax

Abstract

This study aims to analyze the effect of income and the role of village officials on community awareness in paying Land and Building Tax (PBB) in Tolandona Village, Buton Tengah Regency. Land and Building Tax is one of the main sources of Local Own-Source Revenue (PAD) that supports regional development, yet public awareness in fulfilling this obligation remains low. The research employed a quantitative method with an associative approach, using 87 respondents selected through purposive sampling. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS version 26. The findings reveal that income has a positive and significant effect on community awareness in paying PBB, the role of village officials also has a positive and significant effect, and both variables simultaneously have a significant influence on tax awareness. These results confirm that improving community income and optimizing the role of village officials are crucial factors in enhancing awareness and compliance in paying PBB, and are expected to provide valuable input for local governments in formulating strategies to increase regional tax revenue