Pelaksanaan Pemungutan Pajak Bumi Dan Bangunan Di Kota Pekanbaru Pada Tahun 2023 Berdasarkan Peraturan Daerah Kota Pekanbaru Nomor 8 Tahun 2011 Tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan

Alexander, Saur (2023) Pelaksanaan Pemungutan Pajak Bumi Dan Bangunan Di Kota Pekanbaru Pada Tahun 2023 Berdasarkan Peraturan Daerah Kota Pekanbaru Nomor 8 Tahun 2011 Tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Other thesis, Universitas Islam Riau.

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Abstract

Given the not optimal tax collection and due to the income of the city of Pekanbaru through taxes as a source of great potential, it is appropriate to pay special attention to its management effectively, efficiently for the financial independence of the Government of Pekanbaru. Thus, it is necessary to maximize revenue on the aspect of land and building tax of Pekanbaru city. The formulation of the problem of this study on the implementation and obstacles to the collection of building land tax in Pekanbaru city in 2023 based on Pekanbaru city regional Regulation No. 8 of 2011 on rural and Urban Land and Building Tax The research method of this thesis with sociological or empirical legal research through survey studies, as well as data analysis techniques, and the location of research in the regional Revenue Agency of Pekanbaru city, and primary data obtained from legislation along with books, theses, theses, journals, and by the method of deductive conclusions. The Pekanbaru regional Revenue Agency has the functions and tasks of estimating and collecting Pekanbaru regional taxes. The basis for collecting building land tax in Pekanbaru city in 2023 is in Pekanbaru city regional Regulation Number 8 of 2011 on rural and Urban Land and Building Tax. Obstacles to collecting land and building tax in Pekanbaru city in 2023 are problems in the data base on resource data by having a map of the Pekanbaru city area, and compliance from taxpayers. How to solve the obstacles of data base of building land tax collection in Pekanbaru city in 2023 by reducing the spaciousness, and the application of PBBD SPPT delivery as an effort to update data, as well as the implementation of how to solve the obstacles of public awareness to be tax compliant by conducting massive socialization and public campaigns through digital media or offline.

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