Peranan Badan Pendapatan Daerah Kota Pekanbaru Dalam Pelaksanaan Pemungutan Pajak Bumi dan Bangunan (PBB) Di Kecamatan Sukajadi

Sari, Desy Nurmala (2019) Peranan Badan Pendapatan Daerah Kota Pekanbaru Dalam Pelaksanaan Pemungutan Pajak Bumi dan Bangunan (PBB) Di Kecamatan Sukajadi. Other thesis, Universitas Islam Riau.

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Abstract

This study aims to determine the role of regional revenue in the city of Pekanbaru in the implementation of the collection of land and building tax (PBB) at the same level. The research indicators of the roles used include collection planning, collection implementation, collection constraints, efforts to base the problem. The research method used is a quantitative method that is by interviewing and interacting with people in the research area. This research can be categorized as a descriptive study which prioritizes the questionnaire list as a means of collecting data and collected data and then becomes the main raw material for analyzing empirical conditions from the objectivity of the purpose of the research to the location studied. The sampling technique used in this study was using census techniques. The types and data collection techniques used consisted of primary data collected by questionnaire techniques, interviews and documentation as well as secondary data collected using observation techniques. While the technical analysis of data used is by using frequency a; This study aims at the role of regional revenue in the city of Pekanbaru in the implementation of the collection of land and building tax (PBB) in the same level. Because the role is very important to see the extent to which land and building taxes can be realized through this strategy. Based on this role technique, researchers assess and conclude that the role of Pekanbaru's regional revenue in implementing land and building tax (PBB) collection is categorized as implemented

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