EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN OGAN KOMERING ILIR TAHUN 2018

MONIKA, PERA and Mardianto, Mardianto and Mirani, Dwi (2020) EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN OGAN KOMERING ILIR TAHUN 2018. Undergraduate thesis, Sriwijaya University.

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Abstract

Ogan Komering Ilir Regency is one of the regions that has implemented Law Number 28 of 2009 which changed the PBB management system, especially the rural and urban sectors, which was originally a central tax to now become a regional tax. The management of PBB-P2 in Ogan Komering Ilir Regency were not optimal, due to a decrease in the percentage of PBB-P2 revenue in the last three years (2015-2017). This study aims to determine the effectiveness of Rural and Urban Land and Building Tax in Ogan Komering Ilir Regency in 2018 using descriptive qualitative research methods. The focus of this research is used Mahmudi’s calculation formula and also supported by Martani dan Lubis’s concept, which consists of three approaches, the resources, process, and goals approaches. The results showed that the revenues of Rural and Urban Land and Building Tax in Ogan Komering Ilir Regency in 2018 has not yet effective, with an average percentage of 56,78%. This ineffectiveness caused by several aspects that have not been fulfilled and implemented optimally, those are facilities and infrastructure, planning and targeting, routine taxpayer data collection, active billing, and revenue realization that doesn’t reach the goals, also there is influence of external factor, that is lack of awareness tax payers in paying taxes. In order to increase PBB-P2 revenue, the Regional Government should continue to explore existing potentials and make several improvements related to PBB-P2 revenue such as adding facilities and infrastructure, technology uses, adding cooperation partners in terms of tax payments, and also socializing to taxpayers about the importance of Rural and Urban Land and Building Tax in financing development. Key Words: Effectiveness, Tax Revenue, Rural and Urban Land and Building Tax (PBB-P2)

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efektivitas, Penerimaan Pajak, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2)
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 10663 not found.
Date Deposited:	16 Feb 2021 08:13
Last Modified:	16 Feb 2021 08:13
URI:	http://repository.unsri.ac.id/id/eprint/42808

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