THE EFFECTIVENESS OF LAND AND BUILDING TAX ADMINISTRATION IN 2019 BY LOCAL ADMINISTRATIVE ORGANIZATIONS IN THE METROPOLITAN AREA PROVINCES

Abstract

This research aims to study the challenges, influencing factors, and improvement strategies for the effectiveness of land and building tax collection by local administrative organizations in metropolitan provinces. A qualitative research approach was employed, involving interviews with 20 key informants, data were analyzed by content analysis, and the findings were presented in a descriptive format. The findings revealed that (1) challenges include the complexity of tax laws, delays in legal consultations with relevant agencies, a shortage of personnel, a lack of public understanding and cooperation, and insufficient communication channels, all of which reduce tax collection efficiency. (2) Factors affecting effectiveness include budget and equipment readiness, but a shortage of skilled personnel, outdated land ownership data, and overly complex public information that confuses taxpayers. (3) Improvement strategies should focus on enhancing public understanding and attitudes towards tax compliance, promoting ethical and professional standards among tax officers, implementing continuous performance evaluations, and updating tax databases to ensure accuracy and reliability.