Abstract:

This community service activity aimed to increase public understanding of Land and Building Tax (PBB) as one of the sources of Regional Original Revenue (PAD), while also encouraging the optimal utilization of Village Funds to improve community welfare in Walando Village, Gu District, Central Buton Regency. The method used was participatory socialization through presentations, discussions, and question-and-answer sessions involving lecturers and students from the Faculty of Economics, Universitas Dayanu Ikhsanuddin, as well as village officials and community members. The results showed a significant improvement in participants’ understanding of tax obligations, PBB payment mechanisms, and the importance of transparency and accountability in Village Fund management. Furthermore, the activity encouraged village officials to communicate more openly with the community regarding the planning and allocation of Village Funds. This increased understanding and transparency are expected to strengthen tax compliance, enhance public participation, and support transparent, effective, and sustainable village development.