CD Skripsi

Evaluasi Kebijakan Pemberian Pengurangan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Akibat Dampak Pandemi Covid-19 Di Kota Pekanbaru

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Evaluation Of The Policy Of Providing Rural And Urban Land And Building
Tax Reductions (PBB-P2) Due To The Impact Of The Covid-19 Pandemic In
Pekanbaru City
Maudya Dahniar1, Febri Yuliani2
Public Administration Study Program, Department of Administration Science,
Faculty of Social and Political Science, University of Riau, Pekanbaru, Riau,
Indonesia
ABSTRACT
This research is motivated by the existence of a policy of reducing land and
buildingtax by the Pekanbaru City Government’s as an effort to increase local
revenue and relieve taxpayers so that taxpayer compliance can increase as a
result of being affected by covid-19. This study aims to evaluate the
implementationof the provision of rural and urban and ruralland and building tax
reductions (PBB-P2) due to the impact of the covid-19 pandemisc in Pekanbaru
City. This study uses a qualitative descriptive method, with data collection
techniques of observation, interviews, and documentation. This study uses the
theory of William N. Dunn (2003) with six indicators: Effectiveness, Efficiency.
Adequasy, Equity, Responsiveness and Accuracy. Based on the result of the
provision of land and building tax reductions in rural and urban areas (PBB-P2)
due to the impact of the covid-19 pandemic is considered no to have run optimally
because it cannot help achieve the target of taxpayers who report SPPT and tax
revenue in the current year. Obstacles in the implementation of the tax reduction
are the low level of public awareness, lack of outreach due to minimal budget,
and updating databases that are incomplete and inaccurate. So that this has a big
influence on achieving the policy objectives of providing urban and rural land
and building tax reductions (PBB-P2) due to the impact of the covid-19 pandemic
in Pekanbaru City.
Keywords: Evaluation, Land and Building Tax, Locally Generated Revenue,
Taxprayer Compliance.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1901112684

Penerbit

Pekanbaru : Universitas Riau - Fisip - Administrasi Publik., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1901112684

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

tethi

Versi lain/terkait

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