KEPEMIMPINAN KEPALA DESA DALAM MENINGKATKAN KESADARAN MASYARAKAT UNTUK MEMBAYAR PAJAK BUMI DAN BANGUNAN (PBB) DI DESA ANDONG KECAMATAN ANDONG KABUPATEN BOYOLALI

Abstract

Leadership was an individual‟s capability of leading, directing, guiding, mentoring,
building, supervising, establishing good communication network, and controlling those
existing in its unit or facilities under his/her authority. The society‟s awareness of paying
PBB was an individual‟s desire to engage in paying PBB either mentally or emotionally as an
obligation, whether effort, thinking or material participation. PBB was the direct tax
collected by the central government, the revenue of which was intended to the local society‟s
interest. Recalling the importance of society‟s role in assuming the state expense, a Village
Head Leadership was required to be able to utilize the potential Land and Building tax
existing in his/her locality and to motivate his/her people to meet their obligation of paying
tax. For that reason, this research aimed to find out the Village Head Leadership in
improving the society‟s awareness of Paying Land and Building Tax. Head Village was the
society leader; a leader should recognize characteristics, situation and condition of those led.
The leader should be able to create convenience in stimulating the awareness among those
led, in this case the society‟s awareness of paying land and building. Motivation was an
incentive to have someone doing anything sincerely and as well as possible. From the good
leadership, the good motivation will improve the society‟s awareness of paying Land and
Building Tax. Considering the research conducted and followed by analyzing the data
obtained, the result was categorized into good category in the term of Village Head
Leadership in relation to the society‟s awareness of paying Land and Building Tax.
Key Words: Leadership, awareness, Land and Building Tax