Optimalisasi Penerimaan Pajak Bumi Dan Bangunan Oleh Badan Pendapatan Daerah Pemerintah Kabupaten Indragiri Hilir

Azamuddin, Said (2020) Optimalisasi Penerimaan Pajak Bumi Dan Bangunan Oleh Badan Pendapatan Daerah Pemerintah Kabupaten Indragiri Hilir. Other thesis, Universitas Islam Riau.

Text 167310069.pdf - Submitted Version Download (12MB)

Abstract

This research is motivated by the low awareness of the community in paying land and building taxes, the lack of enforcement of sanctions by local governments for people who do not pay taxes, and the realization of taxes not in accordance with the targets set. This study aims to Optimize Land and Building Tax Revenues by the Regional Revenue Agency of Indragiri Hilir Regency Government. The indicators in this study are the clarity and certainty of tax regulations, the level of public intelligence, the quality of tax officials, and the proper tax administration system. The type of research that is located in the Regional Income Board of Indragiri Hilir Regency is the type of descriptive, qualitative research because this research explores and analyzes the Optimization of Land and Building Tax Revenue by the Regional Income Board of the Indragiri Hilir Regency Government. Qualitative research methods are research methods used to examine natural object conditions, (as opposed to experiments) where researchers are key instruments, inductive techniques, and qualitative research results emphasize more on meaning than generalization. The techniques used to collect data in this study were interviews, observation, document and book searching. Based on this analysis technique the researchers examined and concluded that the Optimization of Land and Building Tax Revenue by the Regional Revenue Agency of the Indragiri Hilir Regency Government has not met the 12 billion target, this can be seen from the fact that there are still many inaccurate tax data and multiple tax object ownership. Lack of awareness of taxpayers to pay off arrears of tax arrears, because they do not yet know the importance of paying the Rural and Urban Building Land Tax. Improving the quality of services to the community, especially the taxpayers so that they are willing to pay taxes and are active according to applicable tax laws.

Actions (login required)

View Item