Eksistensi Dan Kewenangan Badan Pendapatan Daerah (BAPENDA) Atas Potensi Pajak Daerah Pada Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Rokan Hulu

Nurzahara, Nurzahara (2018) Eksistensi Dan Kewenangan Badan Pendapatan Daerah (BAPENDA) Atas Potensi Pajak Daerah Pada Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Dalam Meningkatkan Pendapatan Asli Daerah (PAD) Kabupaten Rokan Hulu. Other thesis, Universitas Islam Riau.

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	Text 3 DAFTAR ISI.pdf Download (309kB)
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Abstract

Land and Building Tax is the dues imposed on owners, holders of power, tenants and who benefit from the earth and or buildings. Understanding the earth here is including the earth's surface and the body of the earth beneath it. Buildings are engineering constructions that are planted or fixed permanently on land and / or water and used as residence or place of business. The main problem in this research is how is the existence and authority of Local Revenue Agency (BAPENDA) on the potential of Local Tax on Land and Rural Land and Urban Tax in increasing Rokan Hulu District Revenue (PAD) and what are the constraints of Regional Income Agency (BAPENDA) on the potential of Local Taxes on Land and Rural Land and Urban Taxes in increasing Rokan Hulu District Revenue The research method used is Observational Research by survey, ie interviews and questionnaires as data gathering tools. In this study the authors conducted a direct study on the location of research to obtain materials, data and information related to this research. The nature of the research, this research is descriptive analytical, which gives a picture of a happening event clearly and detailed about the existence and authority of local revenue agency (BAPENDA) on the potential of local taxes on land and rural and urban land to increase local revenue (PAD) Rokan Hulu District. From the research result, it can be concluded that the existence and authority of Local Revenue Agency (BAPENDA) on the potential of Local Tax on Land and Rural Land and Urban Taxes can increase Pendapatan Asli Daerah (PAD) and at the same time improve the structure of Regional Revenue and Expenditure Budget (APBD) in the case of increasing the Pendapatan Asli Daerah (PAD) of Rokan Hulu Regency concerning Land and Rural Land and Urban Tax has not been done well because in 2017 the target of Rp. 2.621.919.221,- and the realization of Rp. 2,399,561,607,- Land and Rural Land and Urban Revenue receipt of Rokan Hulu Regency decreased from the previous year. And the constraints of Local Revenue Agency (BAPENDA) on the potential of Local Tax on Land and Rural Land and Urban Tax in increasing Rokan Hulu District Revenue (PAD) is inaccurate data, lack of public awareness, limited human resources, field workers, constraints on the management system are constrained by the lack of computer technology.

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