Evaluasi Pengelolaan Pemungutan Pajak Bumi Dan Bangunan Sektor Perdesaan Dan Perkotaan Di Kecamatan Bangko Pusako Kabupaten Rokan Hilir

Nurhayati. M, Nurhayati. M (2022) Evaluasi Pengelolaan Pemungutan Pajak Bumi Dan Bangunan Sektor Perdesaan Dan Perkotaan Di Kecamatan Bangko Pusako Kabupaten Rokan Hilir. Masters thesis, Universitas Islam Riau.

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Abstract

In realizing regional capacity and independence as well as strengthening the structure of regional revenues, Rokan Hilir Regency is a city that has one of the most promising potential local revenues, namely Land and Building Tax in the Rural and Urban Sectors. This tax has a large enough role for the continuity and smoothness of development, so it needs to be handled and managed more intensively. From the data acquisition, it is known that the target for Land and Building Tax in the Rural and Urban sector in the Bangko Pusako sub-district, Rokan Hilir Regency and that almost 30% of taxpayers do not live in the Bangko Pusako sub-district and notification letters sent to taxpayers who do not arrive because they do not match the address provided stated in the tax returns. The purpose of this study is to evaluate the management of land and building tax collection in the rural and urban sectors in Bangko Pusako District, Rokan Hilir Regency and its obstacles. The method used is descriptive and qualitative; The informants in this study were the District Head, Iner Kepenghuluan, Datuk Penghulu and the people who paid taxes. Data collection techniques through observation, interviews and documentation. The results of this study are that the Evaluation of Management of Rural and Urban Land and Building Tax Collection in Bangko Pusako District has not been carried out effectively, this is because the realization of revenue has not been achieved according to the target set. This is due to one of them in the provision of socialization which has not been fully obtained/provided in its entirety to the people in Bangko Pusako District, so that some people have not been educated about the understanding of the Implementation of Land and Building Tax Collection, of course this is bound to affect the acceptance of the realization that target has not been reached.

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