CD Tesis
Tata Kelola Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kota Dumai
The transfer of PBB-P2 to become a regional tax which has been running
since 2013, gives regions great authority in regulating their regional taxes. With
this transition, it will also increase Regional Original Income (PAD) for the
region. Regions are also required to be able to manage PBB-P2 better.
This study aims to identify and analyze the governance of PBB-P2 and the
obstacles that hinder the governance of PBB-P2 in Dumai City. This type of
research is qualitative research. Techniques data collection is done through
interviews, observation and documentation.
The results of the study indicate that PBB-P2 governance, which is seen
from the actuating function, has not been implemented not optimal. Coordination,
communication and giving orders have gone optimal, but the most important thing
that is very supportive for the realization of better PBB-P2 governance is
motivation for employees with the availability of facilities and infrastructure,
incentives, opportunities for self-development and the availability of human
resources still far from expectations. This deficiency has resulted in mapping and
data collection as well as a useful database for extracting the potential of PBB-P2
in Dumai City which has not been realized properly. This is also an obstacle for
Bapenda in managing PBB-P2 in Dumai City. Another obstacle is the problem of
lack of budget and lack of public interest paying PBB-P2.
Keyword : pbb-p2 governance, actuating
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