komunikasi persuasif badan pendapatan daerah dalam pemungutan pajak bumi dan …

The collection of Land and Building Tax (PBB) is one of the main sources of Regional Original Income (PAD) and plays a strategic role in supporting regional development. However, taxpayer compliance in Pekanbaru City from 2018 to 2024 has shown significant fluctuations, which are suspected to be due to weaknesses in the communication approach used in the collection process. This study aims to e…