Koordinasi Antara Badan Pendapatan Daerah Kabupaten Indragiri Hulu Dengan Kantor Pertanahan Nasional Kabupaten Indragiri Hulu Dalam Integrasi Data Pajak Bumi Dan Bangunan (PBB) Dan Bea Perolehan Atas Hak Tanah Bangunan (BPHTB)

Juliandari, Juliandari (2022) Koordinasi Antara Badan Pendapatan Daerah Kabupaten Indragiri Hulu Dengan Kantor Pertanahan Nasional Kabupaten Indragiri Hulu Dalam Integrasi Data Pajak Bumi Dan Bangunan (PBB) Dan Bea Perolehan Atas Hak Tanah Bangunan (BPHTB). Masters thesis, Universitas Islam Riau.

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Abstract

Coordination related to integration of Land and Building Tax Urban Rural Sector (PBB-P2) and acquisition of land and building rights (BPHTB) as well as the Regional Revenue Agency of Indragiri Hulu regency and the National Land Agency of Indragiri Hulu regency are still obstacles in land services of the National Land Agencies between Regional Revenue Agency of Indragiri Hulu regency and the National Land Agency of Indragiri Hulu regency. They have no accommodated for the validation of PBB-P2 and BPHTB data between Bapenda and BPN’s land office data. Lack of coordination of both parties on data and information in the identity of the tax subject and the object data that will be regulated or arranged in the administrative process and also no synchronized at the application of both agencies. This research aims to find out and explain what factors hinder coordination between Regional Revenue Agency of Indragiri Hulu regency and the National Land Agency of Indragiri Hulu regency in the integration of PBB-P2 and BPHTB. This research follows the measurement technique of the Inu Kencana’s coordination theory by measuring variables and indicators such as regulations, synchronization, common interests and common goals. This research methods are using qualitative methods by observation technique, documentation, interview and data analysis technique by used descriptive analytical. The result of this research, the needs for validating of PBB-P2 data and the BPHTB at Bapenda with BPN’s land office data, but still low coordination to monitoring and evaluation on validation and synchronization of data information between BPN and Bapenda that will be processed by administrative administration and still data discrepancies between the Bapenda application system with the BPN application system. Initially this coordination indicator went well during the process of accelerating data integration, but after reaching the implementation stage, there were important indicators that were neglected, namely supervision, reconciliation, monitoring and evaluation causing some data to be out of sync with each other. These results of the observations and interviews concluded that the factors that hindered the coordination process were feeling that the application system had been integrated so that it did not necessary to be controlled regularly and there is an excessive division of labor within the organization. The results of this research, the authors suggest how necessary to increase the intensity of the implementation of supervision, reconciliation, monitoring and evaluation so that the integrated data is valid and synchronized with each other.

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