Implementasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Berdasarkan Peraturan Daerah Kabupaten Kampar Nomor 3 Tahun 2014 Tentang Pajak Bumi Dan Bangunan Di Desa Tapung Makmur Kecamatan Tapung Hilir Tahun 2018

Situmorang, Roy Antonius (2021) Implementasi Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Berdasarkan Peraturan Daerah Kabupaten Kampar Nomor 3 Tahun 2014 Tentang Pajak Bumi Dan Bangunan Di Desa Tapung Makmur Kecamatan Tapung Hilir Tahun 2018. Other thesis, Universitas Islam Riau.

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Abstract

Taxes and other levies that are coercive for the purposes of the state are governed by statute, according to Article 23 A of the 1945 Constitution. According to Article 23 A of the 1945 Constitution, a tax is a levy that is coercive for the purposes of the state as specified in the law. The Source of Local Revenue is derived from local taxes and levies. Based on Law No. 25 of 1999 concerning the Financial Balance of the Central and Local Governments. Local tax provisions are outlined in Law No. 28 of 2009 Concerning Local Taxes and Regional Levies. The land tax, which applies to both rural and urban structures, is one source of local revenue from local taxes. Based on Local Regulation No. 3 of 2014 concerning Land and Rural and Urban Buildings Tax Article 2 paragraph 1, namely "In the name of land tax and rural and urban buildings are taxed on the ownership, control, and or utilization of the earth and or buildings". The main problem in this study is how the implementation of land tax collection and rural and urban buildings and what are the obstacles of the Regional Revenue Agency in the implementation of land tax collection and rural and urban buildings in Tapung Makmur Village, Tapung Hilir Subdistrict, Kampar Regency. The type of research in this study is Observational Research by means of surveys using interviews and questionnaires. This research was conducted by choosing a location in the Kampar District Revenue Agency and Tapung Makmur Village. While judging from the nature of this research, Descriptive Analysis is research conducted by describing or describing objects studied through data or samples that have been obtained. In the implementation of land tax collection and rural and urban buildings at the Kampar District Revenue Board, can be seen from the procedures of tax collection, tax determination procedures, payment and billing procedures, and administrative witnesses. These stages must be carried out in accordance with Local Regulation No. 3 of 2014 concerning Land tax and Rural and Urban Buildings. But obtained from the results of research in the field, there is still a lack of socialization of Local Regulations to the community, the existence of fictitious tax objects, and there are tax objects with the ownership of more than one person, as well as less or no public awareness.

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