Public Awareness in Paying Land and Building Tax in Indonesian

This study aims to describe and analyze how PBB-P2 payment policies are implemented. It will also tell and analyze the factors that help and hurt the policy's implementation, based on Malang Regency Regional Regulation number 1 of 2019 about changes to Regional Regulation number 8 of 2010 about regional taxes in Lawang District. The type of research is descriptive research with a qualitative approach, and this study implementation of PBB-P2 Payment Policy Based on Malang Regency Regional Regulation Number 1 of 2019 concerning Amendments to Regional Regulation Number 8 of 2010 regarding Taxes. Also, Miles and Huberman's interactive technical analysis model was also used to look at the data. This model has four stages: data collection, data consolidation, data presentation, and conclusions. The study's results show that the communication factor shows how clear policymakers' instructions are, even though several things need to be written down in the regional regulation. Also, the level of human resources education affects their ability to manage monthly reports, so they need help from UPT officers. The facilities for paying PBB-P2, however, are enough and make payments more manageable. Policy executors' willingness to send in SPPT on time, a clear bureaucratic structure, and policy executors' cooperation and support for sending due dates to taxpayers. Factors supporting implementing PBB-P2 payment policies include rewards, proof of ownership, and procedures by the District Government of Lawang. Meanwhile, inhibiting factors include taxpayers being reluctant to pay their taxes and no taxpayers being found.