CD Skripsi
Penerapan Kebijakan Program Desa Mandiri Pbb-P2 Di Kecamatan Tambusai Utara Kabupaten Rokan Hulu Tahun 2018
Land and Building Tax (PBB) is a type of local tax that is fully regulated by the government in determining the amount of tax, this tax is important for the implementation and improvement of development as well as increasing the prosperity and welfare of the people, a problem that is always faced in terms of Rural and urban Land and Building Taxes is collection is not yet maximized due to tax data issued through the Tax Return Form (SPPT), many of which are not in accordance with the conditions that should be to overcome these problems. The Desa PBB PBB-P2 Program is a program compiled by the Regional Revenue Agency of Rokan Hulu Regency in order to increase and maximize the potential of regional revenue from the rural and urban land and building tax sector. With this Policy, it means that the Regional Revenue Agency of Rokan Hulu Regency entrusts the authority of the management and collection of PBB-P2 Tax to the village, starting from the taxpayer data collection, until the collection of PBB-P2 tax to the community.
This study aims to describe the implementation of the UN-P2 independent village program policy in the Tambusai Utara District, then also to find out the inhibiting factors for the non-optimal implementation of the independent village program policy in the Tambusai Utara District. The research location is in Rokan Hulu district, which is located in the Regional Revenue Agency of Rokan Hulu regency and in Tambusai Utara sub-district, precisely in three villages, first, in Tanjung Medan Village second, in the third Bangun Jaya Village, in Mahato village. Furthermore, data collection techniques were carried out by interview and documentation.
The results of this study are the application of the UN-P2 independent village program policy in Tambusai Utara District carried out by the Regional Revenue Agency of Rokan Hulu Regency that has not run optimally. This is caused by several factors such as lack of supporting facilities and infrastructure in the village office, limited budget and lack of Quantity of human resources.
Keywords :Communication, Resources, Disposition, Bureaucratic Structure
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