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The Land and Building Tax (PBB) serves as a vital source of regional revenue, supporting essential government initiatives such as infrastructure development, education, healthcare, and various public services. Despite its importance, community compliance with PBB payments in Sei Sikambing B Sub-district remains low. This raises the need to identify the factors hindering compliance and explore strategies to address them. This study aims to uncover the challenges affecting PBB payment compliance and assess the effectiveness of government measures in raising public awareness. A qualitative approach was employed, involving data collection through interviews with residents and staff from the Sei Sikambing B Village office. The findings reveal several key obstacles to taxpayer compliance, including limited public awareness, inadequate enforcement of tax regulations, financial constraints, insufficient dissemination of tax-related information, and inefficiencies in the tax collection system.  

This research aims to determine the level of effectiveness of tax collection with warning letters and forced letters on East Medan KPP Pratama tax revenues during the period January - October 2023. The population in this study are individual taxpayers and the research data was obtained from the Medan Pratama Tax Service Office. east. The research method used is the documentation data collection method obtained from KPP Pratama Medan Timur. The results of this research show that tax collection using warning letters and forced letters is less effective, with the calculation results of the average issuance of warning letters being 68.26% and forcing letters being 67.87%. It is said to be less effective because the percentage is in the range of 60% - 80%.  

The purpose of this research will focus on discussing how the implementation of the use of the QuickBooks application used by the EF Sinergy Consultant Surabaya Office in improving the effectiveness of financial management at their clients. Where this application is an application that can assist companies in managing company financial transactions, creating financial reports, and monitoring cash flow more effectively. In addition, this application can also help companies save time and costs incurred in managing their finances. The QuickBooks application is aimed primarily at MSMEs or taxpayers from the middle to lower class. The method used in this research is descriptive qualitative method. Data collection techniques are obtained from direct observation in the field and interviews with one of the relevant sources. Researchers used primary data sources from observations and interviews and used references from journals, the official website of EF Sinergy Consultant Surabaya, and several other supporting websites. The results showed that the implementation of the QuickBooks Application has long been used by EF Sinergy Consultant Tax Surabaya as the right software in providing services to manage client financial reports accurately.