Optimalisasi Pengelolaan Pajak Bumi Dan Bangunan Sebagai Pendapatan Asli Daer…

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…