CD Tesis
komunikasi persuasif badan pendapatan daerah dalam pemungutan pajak bumi dan bangunan untuk meningkatkan pendapatan asli daerah di kota pekanbaru tahun 2018-2024
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 explain the persuasive communication strategy implemented by the Regional Revenue Agency (Bapenda) of Pekanbaru, particularly focusing on persuader characteristics such as authority, credibility, and attractiveness, and to analyze the persuasive communication process based on the Lasswell communication model.
This research uses a descriptive qualitative approach with purposive sampling to select nine informants. Data were collected through in-depth interviews, observation, and documentation, and analyzed using qualitative methods with triangulation for data validation.
The results show that persuaders play an important role in persuasive communication for PBB collection, although there are challenges related to the knowledge and responsibility of officers. The persuasive messages cover both rational and emotional aspects but lack consistency in delivery. Bapenda's multi-channel strategy reaches a wide audience, yet its effectiveness still needs improvement. Face-to-face activities such as Car Free Day are effective, while door-to-door approaches remain suboptimal.
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