CD Skripsi

Optimalisasi Pengelolaan Pajak Bumi Dan Bangunan Sebagai Pendapatan Asli Daerah Kota Pekanbaru Berdasarkan Peraturan Daerah Nomor 8 Tahun 2011 Tentang Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan

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ABSTRACT
One type of regional tax for Pekanbaru City that has a large enough
potential is Land and Building Tax which is regulated in Pekanbaru City Regional
Regulation Number 8 of 2011 concerning land and building taxes. Each year the
City Government has a target in receiving Land and Building Tax as a source of
regional income, but this target is not always fully realized. In fact, there are still
many taxpayers who are in arrears even though they have been given SPPT
submission. In connection with land and building tax revenue, as happened in the
field, there are still many deficiencies in it, especially the low public participation
in the payment of land and building tax which is their obligation. This requires
identification of variables related to efforts to increase land and building tax
revenue as well as actions / efforts that may need to be taken to use the potential
for land and building tax that is not yet optimal.
This study aims to determine the management of land and building taxes as
local revenue for the city of Pekanbaru based on Regional Regulation Number 8
of 2011 concerning Rural and Urban Land and Building Taxes.
This research uses the type of research that is empirical research or
sociological legal research. The analytical tool in this study is a qualitative way.
This research found that there are things that are not optimal in reality in the
field, so it is necessary to anticipate with maximum effort and optimization.
This study concludes that each year the City Government has a target in
receiving Land and Building Tax (PBB) as a source of regional income, but this
target has not been fully realized. Sometimes the realization of Land and Building
Tax (PBB) revenue is far below the target set by the City Government. Based on
the recapitulation data of Land and Building Tax revenue in the last 3 years
(2017-2020) from the results of this temporary research it can be said that it has
not been carried out optimally and has not been able to achieve as the target has
been set, this can also be seen from the increasing awareness of Obligators. Taxes
for registering tax objects they have, however, because the number of SPPT
issued is still not equal to the number of existing tax objects, the Regional
Revenue Agency as the agency authorized to increase regional income has not
optimally implemented the assessed provisions as referred to in Article 13 of the
City Regional Regulation. Pekanbaru Number 8 Year 2011 Regarding Rural and
Urban Land and Building Tax.
Keywords: Optimization - Property tax - Pekanbaru City Original Revenue

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

09 03. 121 (0011)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Hukum – Hukum Administrasi Negara., 2021

Deskripsi Fisik

xii, 29 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

09 03. 121 (0011)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

HUKUM TATA NEGARA

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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