CD Skripsi

Optimalisasi Pajak Bumi Dan Bangunan Pedesaan-Perkotaan (Pbb-P2) Kabupaten Rokan Hulu Tahun 2018-2019

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The Rural-Urban Land and Building Tax (PBB-P2) in Rokan Hulu
Regency can be said to be large because it is above 1 billion annually. However,
the management of the rural-urban land and building tax (PBB-P2) is less than
optimal, judging from the realization targets that have not reached the targets that
have been mutually agreed upon. These problems indicate that the management of
rural-urban land and building tax collection (PBB-P2) is not optimal. In fact, the
contribution of land and building tax in rural urban areas (PBB-P2) is very large
for Rokan Hulu Regency's Original Regional Revenue (PAD).
This study aims to describe the Optimization of Land and Building
Taxes in Rural-Urban Rokan Hulu Regency in 2018-2019 and its Inhibiting
Factors. This research is a type of descriptive research using a qualitative
approach. Data collection techniques in this study used interview, observation and
documentation techniques, the data analysis used was qualitative analysis. This
study uses Windhu Putra's theory of extensification and intensification to increase
Rural-Urban Land and Building Tax revenue (PBB-P2) in Rokan Hulu Regency.
The results of this study are the Optimization of the Rural-Urban Land and
Building Tax (PBB-P2) by the Regional Revenue Service of Rokan Hulu Regency
in 2018-2019, namely not achieving the realization target of PBB-P2 revenue
caused by the lack of socialization by the Regional Revenue Service to Taxpayers,
Lack of public awareness to obey paying taxes on time, Lack of internal
supervision of the state civil apparatus on duty at the Regional Revenue Service
Office of Rokan Hulu Regency.
Keywords: Regional Finance, Tax, Land and Building Tax, Intensification,
Extensification

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

01 02.121 (0188)

Penerbit

Pekanbaru : Universitas Riau – FISIP - Ilmu Pemerintahan., 2021

Deskripsi Fisik

x, 67 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

01 02.121 (0188)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

ILMU PEMERINTAHAN

Info Detail Spesifik

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Pernyataan Tanggungjawab

ELFITRA

Versi lain/terkait

Lampiran Berkas

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