Peran Badan Pendapatan Daerah Kota Pekanbaru Dalam Menyukseskan Program Relaksasi Pajak Bumi Dan Bangunan Dalam Rangka Covid-19

Alecxander S, Alecxander S (2022) Peran Badan Pendapatan Daerah Kota Pekanbaru Dalam Menyukseskan Program Relaksasi Pajak Bumi Dan Bangunan Dalam Rangka Covid-19. Other thesis, Universitas Islam Riau.

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Abstract

The purpose of this study is to describe how the role of the Pekanbaru City Regional Revenue Agency in the Success of the Land and Building Tax Relaxation Program in the Context of Covid-19. The research in this paper was conducted using a qualitative type of research. Qualitative research is to get a clearer picture of the phenomena that occur in relation to the problem under study. The research instrument is the researcher himself and at the same time acts as a data collection tool. The researcher as a research instrument aims to obtain valid and reliable data. This may be fulfilled because the researcher directly conducts field observations and interviews with informants. The results of the research on the role of the Pekanbaru City Regional Revenue Agency in the Success of the Land and Building Tax Relaxation Program in the Context of Covid-19 through 3 indicators. First, the active role of the Pekanbaru City BAPENDA exists and has been implemented well, this can be seen from the socialization carried out by the Pekanbaru City government from top to bottom levels. Second, the participatory role is seen from the participation of the Pekanbaru City government and the community in this program, thus helping to make the PBB relaxation program a success. And third, the passive role, there is a passive role from several other government agencies who also participate in socializing and making proof of PBB payment as one of the requirements in administrative management. The private sector also participates in socializing this program, one of which is notaries.

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