Arlines, Juni
(2021)
Efektivitas Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-2) Di Desa Puo Raya Kecamatan Tandun Kabupaten Rohul.
Other thesis, Universitas Islam Riau.
Abstract
This research was conducted in Puo Raya Village, Tandun District, Rohul Regency. The theory used in this research are; Effectiveness according to Steers Richard, 1985;32 which consists of; Achievement of Objectives, Integration, Adaptation, the purpose of this research is to find out an obstacle to collecting Rural and Urban Land and Building Tax (PBB-P2) in Puo Raya Village, Tandun District, Rohul Regency. This study uses a descriptive survey research type with quantitative methods with data collection techniques through questionnaires, observations, and interviews. The population in the taxpayer communty amounting to 462 people with a sample of 36 people, and sampling using purposive sampling technique. Types and sources of data used primary data and secondary data. Then data was collected by distributing questionnaires and interviews. Data obtained from respondents were collected, processed and then presented in tabular from, then analyzed using the description method so that the Effectiveness of Rural and Urban Land and Building Tax Collection (PBB-P2) in Puo Raya Village can be known. The results in the research entitled The Effectiveness of Collecting Rural and Urban Land and Building Taxes (PBB-P2) in Puo Raya Village, Tandun District, Rohul Regency can be seen using 3 indicators which are said to be less implemented, this is due to the lack of staff to discipline and supervise, lack of socializing with taxpayers, most of the buildings have not been subject to taxpayers and buildings, research conclusions that are in accordance with recapitulation of respondest’answers are quite implemented, suggestions from better research in the futire, can improve the application of better research in the future, can improve the applications of regulations on Rural Land and Building Tax and Urban Areas (PBB-P2) evenly so that They can carry out an appeal, socialization, and also provide building sanctions that have not paid land building taxes, and there is supervision and direction caeeied out by employees of the Regional Revenue Agency.
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