Implementasi Kebijakan Pengelolaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kabupaten Rokan Hilir

Darma Putra, Darma Putra (2022) Implementasi Kebijakan Pengelolaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2) Di Kabupaten Rokan Hilir. Masters thesis, Universitas Islam Riau.

Text 207121075.pdf - Submitted Version Restricted to Repository staff only Download (3MB) | Request a copy

Abstract

Realization and Target of Rural and Urban Land and Building Tax Revenue (PBB-P2) at the Regional Revenue Agency of Rokan Hilir Regency Realization and Target of Rural and Urban Land and Building Tax Revenue (PBB-P2) at the Rokan Hilir Regency Regional Revenue Agency from 2016 to 2020 is always not in accordance with the realization with an average achievement of below 70%. This study aims to: To analyze the Implementation of Rural and Urban Land and Building Tax (PBB-P2) in Rokan Hilir Regency. The tax, which used to be a central tax and later became a Regency/City Regional Tax, is expected to improve the structure of the APBD, improve services to the community, and improve aspects of transparency and accountability in its management. This research uses the method: Qualitative research with descriptive research type. The informants in this study were the Head of the Agency, Secretary, Head of Division at the Regional Revenue Agency (BAPENDA) of Rokan Hilir Regency using purposive sampling. The results of the research and data analysis show that (1) The basis for implementing the Rural and Urban Land and Building Tax Policy (PBB-P2) in the Rokan Hilir Government is Law Number 28 of 2009 concerning Regional Taxes and Levies and the Rokan Hilir Regency Regulation Number 2 of 2013, (2) Problems that occur in the Implementation of Rural and Urban land and Building Tax Policies (PBB-P2) are reviewed through the policy implementation approach model by Edward 111 (1980) in Widodo (2008) in the form of Communication, Resources, Disposition, and Bureaucratic Structure. Conclusion The implementation of the Rural and Urban Land and Building Tax policy (PBB-P2) has been implemented but is not optimal but there are still several things that need to be evaluated, including in terms of human resources in the management of Rural and Urban Land and Building Taxes in Rokan Hilir Regency, there is still a shortage of experts. certified PBB-P2 Tax assessors and Tax Auditor Experts. The implementation of legal sanctions for PBB-P2 Regional Tax arrears has not been confirmed yet.

Actions (login required)

View Item