Efektivitas Pemungutan Pajak Bumi Dan Bangunan Dalam Meningkatkan PAD Kabupatenindragiri Hilir Tahun 2018

Abduh, Zainurroyhan (2019) Efektivitas Pemungutan Pajak Bumi Dan Bangunan Dalam Meningkatkan PAD Kabupatenindragiri Hilir Tahun 2018. Other thesis, Universitas Islam Riau.

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Abstract

Regional tax is an urgent source of funding to a finance government administration and that regional development to support the implementation of dynamic and responsible for regional autonomy as mandated in law number 32 of 2004 were concerning on regional government. This reseacrh was aims to determine the effectiveness of collecting land and building tax at Indragiri Hilir Distric in 2018 on ordered to increase of local revenue. The problems statement is how the effectiveness of land and building tax in Distric of Indragiri Hilir, what is the mean of inhibiting factors for effectiveness of land and building tax collection in Distric Indragiri Hilir, and what is the efforts that should be made to increase regional original income through land and building taxes in Distric of Indragiri Hilir. To review what is the problems, a survey methodes was used in the field. The data to source of this study are primary and secondary tahn use data collection techniques for observation, interviews and documentation. This research waas found indicated that collection of land and building tax in distric of Indragiri Hilir has not increased dsepite the support by regional regulation number 25 in 2011 from 2017 till to 2018. For the land and buildinng tax collection has not been effective when observed from the realization of the budget achieved in 2017 amounting to 19.88 percent and 2018 amounting to 16.64 percents. In the tax collection procces there are still obstacles placed, especially to the level of taxpayer compliance is still low and needed to be increased in the future. The effort that must be made by to increase the local revenue in distric of Indragiri Hilir is by intesifying the socialization of land and building taxes, to do methode by door to door, to establish for good cooperation with related parties, appeal through mass media, radio, newspapers and others and gives awards to obedient taxpayers.

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