The Legal Awareness of Taxpayers in Paying Land and Building Taxes: A Study in Lhokseumawe Municipality

There are many challenges to public awareness in paying Land and Building Tax. These challenges will be answered with the following problem formulations; How is the legal awareness of taxpayers in paying Land and Building Tax. What are the inhibiting factors and what efforts can be made by the Regional Financial Management Agency (BPKD) of Lhokseumawe City to increase legal awareness in paying Land and Building Tax? The type of research used is qualitative research, which is a type of descriptive research and tends to use analysis as the main source of reference. The approach used in this study is an empirical legal approach often also called a sociological legal approach, namely an approach based on binding norms employing researchers carrying out actions, or a way for researchers to establish relationships with people who want to be studied. Taxpayer legal awareness in paying PBB still requires more attention, especially in terms of education, transparency, and service. With consistent and targeted efforts, it is hoped that the level of legal awareness of taxpayers can increase, thus contributing to the optimization of PBB revenue as one of the sources of regional income. The obstacles faced by the Lhokseumawe City Regional Financial Management Agency are the lack of taxpayer knowledge of the importance of land and building tax for the Development of Lhokseumawe City. Efforts made by the Lhokseumawe City Regional Financial Management Agency to increase legal awareness in paying Land and Building Tax are to conduct socialization or counseling to taxpayers.