ABSTRACT
La Ode Muhammad Zaitun, (C1A1 14 011), Community Participation in Paying Land and Building Taxes in Bahutara Village, Kontukowuna Sub-district, Muna District, was welcomed by Mr. Wempy Banga as mentor I and Jopang as mentors II. This study aims to determine the participation of the community in paying the tax on the earth and buildings in the Village District of Kontukowuna Sub-distric, Muna District. To complete the research data using the respondents as many as 8 heads of households, also used research informants derived from the community and bureaucratic apparatus of the Village Head, Secretary, and Collector Village Bahutara districts Kontukowuna Muna Regency. The result of the research shows that the participation of the community in paying the tax on the land and the building covering the time of tax payment and repayment initiatives which on the indicator of the timely payment of taxes on the timely category while on the indicator of the payment of land and building tax payments have been categorized either in this case pay respondents directly through collectors because through collectors can save time and do not need to take care of itself which takes a little time in the management. While the factors that influence the level of public participation in paying taxes of the earth and buildings covering economic conditions, educational level, public awareness and limited ability of collectors where the indicators of economic conditions, education level and public awareness in the category is still relatively low in terms of the ability of collectors who are still limited.
Keywords: participation, community, land tax and building