Tujuan penelitian mengetahui pelayanan prima PBB. Penelitian berlokasi di Kantor Badan Keuangan Daerah di Kota Batu. Penelitian ini mengumpulkan data primer dengan mewawancarai informan, mengamati pelayanan pajak dan mendokumentasikannya. Informan penelitian adalah pegawai dan wajib pajak Badan Keuangan Daerah. Penelitian ini juga mendapatkan data sekunder dari Badan Keuangan Daerah. Data penelitian telah dianalisis dengan mereduksi, menyajikan, memverifikasi dan menarik kesimpulan. Untuk mengetahui pelayanan prima PBB pada Badan Keuangan Daerah digunakan “konsep A 6”. Hasilnya, diketahui bahwa Badan Keuangan Daerah menyelenggarakan pelayanan PBB dengan prima. Petugas PBB melayani dengan sikap (Attitude) ramah dan sabar. Perhatian (Attention) diberikan dalam bentuk mendengar dan memproses keluhan dan keberatan dari wajib pajak. Pelayanan dilakukan dengan tindakan (Action) cepat, tepat dan interaktif. Kemampuan (Ability) petugas bersesuaian dengan bidang tugas dan fungsi. Penampilan (Appearance) fisik petugas pelayanan ditunjukkan dengan berseragam rapi, sedangkan penampilan non-fisik dengan tutur kata sopan dan berwibawa. Tanggungjawab (Accountability) pelayanan ditunjukkan dengan menyediakan stan pembayaran, layanan informasi dan menyelesaikan kebutuhan wajib pajaknya. Guna mewujudkan pelayanan prima PBB, perlu kiranya Badan Keuangan Daerah Kota Batu meningkatkan sikap dan tanggungjawab petugasnya. Abstract: The purpose of research found out an excellent service of land and building tax. The research located in the office of City Local Finance Agency of Batu. This research collected primary data by interviewing the informants, observing the service of land and building tax, and documenting it. The research informants were staffs and taxpayers at City Local Finance Agency of Batu. This research got also secondary data from the City Local Finance Agency of Batu. The data were analyzed by reduction, displaying the data, verification, and drawn a conclusion. “A 6 concept” was used to find an excellent service of the land and building tax at City Local Finance Agency of Batu. The results found that City Local Finance Agency of Batu was doing excellently the land and building tax service. The tax staffs served with their patient and friendly attitude. The Agency gave attention by listening and processing the taxpayers’ complaints and objections. The Agency served by a quick, precise and interactive action. The staffs’ ability was consistent with their tasks and functions. The tax staffs showed their physical appearance by wearing neat uniform, while non-physically by influencing and speaking polite words. The Agency provided a booth to pay and serve, and completed the taxpayers’ needs as their service accountability. In order to meet the excellently service of land and building tax, the Agency needs to improve the attitude and accountability of their staffs.

Author Name: Noora Fithriana, Moses Irwanto, Sugeng Rusmiwari

URL: View PDF

Keywords: Pajak Bumi Bangunan; Pelayanan Prima

ISSN: 2088-7469

EISSN: 2407-6864

EOI/DOI: http://dx.doi.org/10.33366/rfr

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