CD Tesis

implementasi pemungutan pajak bumi dan bangunan perdesaan perkotaan (pbb-p2) di kecamatan pinggir kabupaten bengkalis

---

This study analyzes the implementation of the Rural and Urban Land and Building Tax
(PBB-P2) collection in Bengkalis Regency. The PBB-P2 is a tax imposed on land and/or
buildings owned, controlled, and/or utilized by individuals or entities, except for areas used
for plantation, forestry, and mining activities.
The findings of this study indicate that the implementation of PBB-P2 collection in
Pinggir District, Bengkalis Regency, is in accordance with Bengkalis Regency Regional
Regulation Number 02 of 2013 concerning Rural and Urban Land and Building Tax (PBB-P2)
in Pinggir District. However, its implementation has not been fully maximized. The obstacles
in collecting PBB-P2 in Pinggir District come from internal factors, including inadequate
human resources (HR), as well as external factors, such as the economic condition of the
community, the presence of taxpayers, and taxpayers who have not transferred the ownership
of their taxable objects.
The recommendation of this study is that the Regional Revenue Unit (UPT) of Pinggir
District must evaluate the obstacles in the implementation of PBB-P2 in the district. Given the
internal and external challenges, the government should address these obstacles as a priority
for improving tax collection in the coming years.
Keywords: Implementation, collection, PBB-P2

---

Ketersediaan

Informasi Detail

Judul Seri

-

No. Panggil

2110246904

Penerbit

Pekanbaru : UNRI – PASCA – Magister Administrasi Publik., 2025

Deskripsi Fisik

-

Bahasa

Indonesia

ISBN/ISSN

-

Klasifikasi

2110246904

Tipe Isi

-

Tipe Media

-

Tipe Pembawa

-

Edisi

-

Subjek

Magister Administrasi Publik

Info Detail Spesifik

-

Pernyataan Tanggungjawab

Rahmat

Versi lain/terkait

Lampiran Berkas

Komentar

---

Anda harus masuk sebelum memberikan komentar