Public Service Motivation Model in Rural and Urban Land and Building Tax Services in Banyuasin Regency

ABSTRACT: This research is motivated by the low interest of the people in the Talang Kelapa sub-district andTanjung Lago sub-district in paying land and building taxes in rural and urban areas. This study aims todetermine the implementation of land and building tax payments in rural and urban areas, public servicemotivational practices and tax service models in Banyuasin Regency. The method used is descriptive qualitativethrough observation and interviews with related parties and the community as taxpayers in the Talang Kelapaand Tanjung Lago sub-districts and using literature studies. From the results of the study it can be seen that thepayment of rural and urban land and building taxes in Banyuasin Regency in 2022 has not reached the target andstill leaves tax bills that have not been paid by the community. The motivation for services provided by taxofficers both at the Regional Revenue Agency and by village heads, village heads is still not optimal becausepeople are still hesitant to make payments. rural and urban buildings are still low as well as the motivation forservices provided by officers is still not optimal.

KEYWORDS: Public Service Motivation, Tax Service