Evaluasi Pelaksanaan Pemungutan Pajak Bumi Dan Bangunan Di Kecamatan Pagaran Tapah Desa Pagaran Tapah, Desa Kembang Damai Dan Desa Sangkir Indah Kabupaten Rokan Hulu

Irfan, Joni (2021) Evaluasi Pelaksanaan Pemungutan Pajak Bumi Dan Bangunan Di Kecamatan Pagaran Tapah Desa Pagaran Tapah, Desa Kembang Damai Dan Desa Sangkir Indah Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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Abstract

EVALUATION OF THE IMPLEMENTATION OF COLLECTION OF LAND AND BUILDING TAX IN PAGARAN TAPAH DISTRICT, PAGARAN TAPAH VILLAGE, KEMBANG DAMAI VILLAGE AND SANGKIR INDAH VILLAGE, ROKAN HULU REGENCY ABSTRACT JONI IRFAN 1873211031 The phenomenon that occurs in Pagaran Tapah Village, Kembang Damai Village and Sangkir Indah Village is that there are still many people who have not participated in paying land and building taxes. This study uses a qualitative research type, the basic consideration in analyzing is to collect and search for secondary data and primary data, to then be analyzed and described through a description which is then strengthened by the results of the interviews obtained. with all informants. The conclusion in this study is that the implementation of PBB-P2 collection in Pagaran Tapah Village is still not good, this is based on the realization of PBB-P2 revenue in Pagaran Tapah Village in 2019 only (Rp 22,816,766) with a percentage of 41% of the target (RP 56,230,612). Then in 2020 the realization of PBB-P2 revenue only reached (Rp 10,924,696), or 24%. from the target (Rp 45,320,696), with a difference (Rp 11,892,070). The implementation of PBB-P2 collection in Kembang Damai Village is quite good compared to other villages, this is based on the realization of PBB-P2 receipts in Kembang Damai Village which is the highest compared to other villages. In 2019 the realization of PBB-P2 reached (Rp 15,298,293) with a percentage of 11% of the target (Rp 24,954,040). Then in 2020 the realization of PBB-P2 revenue reached (Rp 14,918.084), or 60.54%. from the target (Rp 24,639,968), with a difference (Rp 380,209). And finally the implementation of PBB-P2 collection in Sangkir Indah Village is also still not good, this is based on the realization of PBB-P2 revenue in Sangkir Indah Village in 2019 only (Rp 8,890,424) with a percentage of 17% of the target (RP 53,480,305). Then in 2020 the realization of PBB-P2 revenue only reached (Rp 2,311,522), or 4.26%. from the target (Rp 54,231,750). So that it can be seen that the difference in PBB-P2 receipts in Sangkir Indah Village in 2019-2020 is (Rp 6,578,902). The obstacles in the implementation of PBB-P2 collection in Pagaran Tapah Village, Kembang Damai Village and Sangkir Indah Village are almost the same, where the area is not comparable to the tax officer which is only 1 (one) person for each village. This is an obstacle due to the ineffective implementation of PBB-P2 collection by tax officials.

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