This research activity was carried out with the aim of knowing the factors that could influence people's interest in paying land and building taxes in Banyumas Village and what efforts were taken by the Banyumas Village government in increasing taxpayer compliance in paying land and building taxes. The research conducted by the researcher is a qualitative research type. The data used by researchers are qualitative data types. The results of the study can be concluded that the factors that influence people's interest in paying Land and Building Tax (PBB) in Banyumas Village are the community knowledge factor about the importance of paying taxes, the community understanding factor about Tax Regulations, the public awareness factor in paying Land and Building Tax (PBB), and tax services provided to the public. Keywords :  Influence, Land and building tax,Interest

This research activity was carried out with the aim of knowing the factors that could influence people's interest in paying land and building taxes in Banyumas Village and what efforts were taken by the Banyumas Village government in increasing taxpayer compliance in paying land and building taxes. The research conducted by the researcher is a qualitative research type. The data used by researchers are qualitative data types. The results of the study can be concluded that the factors that influence people's interest in paying Land and Building Tax (PBB) in Banyumas Village are the community knowledge factor about the importance of paying taxes, the community understanding factor about Tax Regulations, the public awareness factor in paying Land and Building Tax (PBB), and tax services provided to the public. Keywords :  Influence, Land and building tax,Interest

Kegiatan penelitian ini dilakukan dengan tujuan untuk mengetahui faktor-faktor  yang dapat mempengaruhi minat masyarakat dalam membayar pajak bumi dan bangunan di Desa Banyumas dan upaya-upaya apa yang diambil oleh pemerintah Desa Banyumas dalam meningkatkan kepatuhan masyarakat wajib pajak dalam membayar pajak bumi dan bangunan. Penelitian yang dilakukan oleh peneliti yaitu berjenis penelitian kualitiatif. Data yang digunakan oleh peneliti berjenis data kualitatif. Hasil penelitian dapat disimpulkan bahwa faktor-faktor yang mempengaruhi minat masyarakat dalam membayar Pajak Bumi dan Bangunan (PBB) di Desa Banyumas adalah faktor pengetahuan masyarakat tentang pentingnya membayar pajak, faktor pemahaman masyarakat tentang Peraturan Perpajakan, faktor kesadaran masyarakat dalam membayar Pajak Bumi dan Bangunan (PBB), dan pelayanan pajak yang dilakukan kepada masyarakat.