CD Skripsi
Strategi Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB P2) OLEH Dinas Pendapatan Pengelolaan Keuangan Dan Aset Daerah (DPPKAD) Kota Payakumbuh
Implementation of the strategy of land and building tax collection Rural and Urban Areas according to Regulation No. 14 of 2013 is a policy that aims to pursue and manage potential sector and Building Tax Rural and Urban in the region Payakumbuh. The phenomenon that occurs is the decrease in the achievement of the targets set by DPPKAD Payakumbuh after the authority delegated from the center to the regions and the number of the taxpayer who does not pay taxes in accordance with the time specified. The purpose of this is to empirically investigate the implementation of the UN voting strategy P2 by DPPKAD Payakumbuh and to determine the factors that affect the implementation of the UN voting strategy P2 by DPPKAD Payakumbuh.
The concept of the theories used by researchers is the strategy used by the Finance Department of Revenue Management and Asset Payakumbuh. The method used in the study includes observations and interviews on DPPKAD and the owners of land and buildings / Taxpayers as well as documentation and literature study related to the research objectives.
The results of the analysis that the implementation of the strategy of collection and Building Tax Rural and Urban in Payakumbuh not been implemented because of the persistence of the monitoring, determination of the structure and size of the tax rate, the procedure of voting and area collection, inspection and sanction administrative, socialization, pemebrian incentives, facilities vehicles not optimal. The factors that affect the implementation of the UN voting strategy P2 is human resources, community participation, land and building owners and facilities.
Keywords: Strategy, Land and Building Tax Rural and Urban (PBB P2), the Finance Department of Revenue and Asset Management (DPPKAD) Payakumbuh.
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