CD Skripsi

Implementasi Peraturan Bupati Nomor 43 Tahun 2014 Tentang Sop Pelayanan PBB-P2 Di Badan Pendapatan Daerah Kabupaten Bengkalis

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Rural and Urban Land and Building Tax (PBB-P2) is a form of
compulsory contribution that must be paid to district / city governments and is
compelling and does not receive direct compensation. The basis for imposition of
PBB-P2 is the Sales Value of Tax Objects (NJOP). With this transition, it is hoped
that the local government of Bengkalis Regency can increase PAD from the PBBP2
levy sector. Because if the PBB-P2 levy is more optimized, the results can be
used for regional development.
The purpose of this study was to find out how the implementation of the
Regent's Regulation Number 43 of 2014 concerning the SOP for PBB-P2 Service
in the Bengkalis Regency Regional Revenue Agency, what are the factors that
become obstacles affecting the implementation of PBB-P2 Service SOP in the
Bengkalis Regency Regional Revenue Agency and how the Agency's Efforts
Bengkalis Regional Revenue in the Implementation of Regent Regulation Number
43 of 2014 concerning Sop PBB-P2 Services, This research uses a qualitative
descriptive research method approach. Primary data were obtained directly
through interviews from informants, namely the Head of the Bengkalis Regency
Regional Revenue Agency. Secondary data were obtained through online media,
journals and theses related to the PBB-P2 Service SOP.
The results of this study indicate that the realization of the PBB-P2
revenue target is due to the lack of awareness of taxpayers (WP) in paying off
their tax obligations based on the principal provisions of Tax Returns Payable
(SPPT) and as if it is supported by the absence of law enforcement in the form of
strict sanctions. to taxpayers who are in arrears for PBB-P2 payments, either in
the form of forced letters or confiscation.
Keywords: Implementation, Services, PBB-P2

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 02. 221 (0020)

Penerbit

Pekanbaru : Universitas Riau – Pascasarjana – Tesis Ilmu Administrasi., 2021

Deskripsi Fisik

xi, 103 hlm.: ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

10 02. 221 (0020)

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 ADMINISTRASI

Info Detail Spesifik

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Pernyataan Tanggungjawab

FATAH

Versi lain/terkait

Lampiran Berkas

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