trategi Pemerintah Kabupaten Rokan Hilir Dalam Meningkatkan Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2)

M. Ikbal, M. Ikbal (2022) trategi Pemerintah Kabupaten Rokan Hilir Dalam Meningkatkan Penerimaan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan (PBB-P2). Masters thesis, Universitas Islam Riau.

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Abstract

Strategy in increasing the Rural and Urban Land Building Tax hereinafter abbreviated as PBB P2 which is levied on land and buildings because of benefits or social standing a better economy for the person or entity that has a right to it or benefits from it. The research method uses qualitative research methods as a technique for data collection and direct interviews with informants such as the Head, Secretary, Head of Collections and Objections, Head of Sub-Division of Examination, P2 PBB Assessor, P2 PBB Staff, Rokan Hilir Regency Regional Revenue Agency, and the Community. Regional Revenue Rokan Hilir Regency has implemented a strategy in increasing PBB P2 tax revenues in Rokan Hilir Regency well but there are shortcomings, this can be seen from several indicators. Law 28 of 2009 and the regional regulation of Rokan Hilir Regency number 6 of 2011, Second, the weakness in collecting PBB-P2 taxes is the synergy between Bapenda and sub-district, Kelurahan/kepenghuluan parties to the lowest level (RW and RT) in Rokan Hilir Regency to cooperate in Penagi Land and Building Tax for PBB-P2 in Rokan Hilir Regency, the three opportunities for receiving PBB-P2 taxes are to make it easier for taxpayers to know the status of PBB-P2 arrears through the application "Click SPPT PBB-P2" to facilitate payment of Land and Building Taxes in urban and rural sectors (PBB-P2). P2) through the nearest Riau Bank, the Fourth Threats in an effort to increase PBB taxes P2 is divided into 2 groups, namely internal threats and external threats. minimal, this is indicated by the incomplete updating of P2 PBB tax data. second, with a very large area, it also becomes an obstacle for officers to visit the area in updating data.

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