CD Skripsi

Strategi Peningkatan Pembayaran Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Di Kota Pekanbaru

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Urban and Rural Land and Building Tax (PBB-P2) is one of the 11 tax objects in Pekanbaru City. Pekanbaru Mayor Regulation No. 53/2016 on the Implementation Guidance of Rural and Urban Land and Building Tax Collection covers everything that is done for the collection of PBB-P2 in Pekanbaru City. The percentage of PBB-P2 realization in 2023 still has not reached the target when compared to other taxes. This research aims to analyze the Strategy for Increasing Payment of Rural and Urban Land and Building Tax (PBB-P2) in Pekanbaru City. The theory used in this research is the theory of strategy by Kooten in Salusu (2006) which is seen from 4 indicators, namely, Organizational Strategy (Corporate Strategy), Program Strategy (Program strategy), Resource Support Strategy, and Institutional Strategy. This research uses a descriptive qualitative method. The results of this study found that the strategy launched by Bapenda Pekanbaru City was not optimal, from the organizational aspect there was still not optimal billing carried out to taxpayers. While from the program aspect, it is not optimal in running the program because the database is still messy. For the supporting aspects of resources, the online payment system and information technology are running well. From the institutional aspect, cooperation with banking institutions is running well, but in its operation there are still obstacles in overcoming taxpayer resistance in paying PBB-P2. So far, public awareness in paying taxes has become an obstacle. The inhibiting factors in this study are the PBB-P2 database is still not appropriate and the lack of public awareness in paying PBB-P2.

Keywords: Strategy, Land and Building Tax

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2001126002

Penerbit

Pekanbaru : Universitas Riau FISIPOL Administrasi Publik., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2001126002

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ADMINISTRASI PUBLIK

Info Detail Spesifik

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Pernyataan Tanggungjawab

mardiah

Versi lain/terkait

Lampiran Berkas

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