PENGUATAN KELEMBAGAAN DALAM MENDUKUNG LAYANAN PAJAK BUMI DAN BANGUNAN TAHUN 2024 PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG

SATRIO, ISFAN FAJAR and Imania, Katriza (2025) PENGUATAN KELEMBAGAAN DALAM MENDUKUNG LAYANAN PAJAK BUMI DAN BANGUNAN TAHUN 2024 PADA BADAN PENDAPATAN DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

Taxes are one of the largest sources of state revenue. This indicates that taxes are a crucial component of the Indonesian economy, while public awareness of the importance of land and building taxes is low. This situation indicates that land and building tax services in Palembang City are not yet optimal, thus requiring institutional strengthening to support Land and Building Tax Services at the Palembang City Regional Revenue Agency. This study aims to analyze institutional strengthening to support Land and Building Tax Services in 2024 at the Palembang City Regional Revenue Agency. This study uses the concept of Institutional Strengthening of the Regional Revenue Agency as a Land and Building Tax revenue institution according to Brown (2005) in (Resmiati E, 2019). The results indicate that institutional strengthening to support Land and Building Tax Services in 2024 at the Palembang City Regional Revenue Agency is optimal. This is evidenced by a strong structure, capacity development, management system strengthening, transparency and accountability, and stakeholder participation and involvement. This study recommends that the Regional Revenue Agency further strengthen human resource training, technology, and tax education outreach to the public.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Institutional Strengthening, Services, Land and Building Ta
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: Isfan Fajar Satrio
Date Deposited: 01 Aug 2025 02:21
Last Modified: 01 Aug 2025 02:21
URI: http://repository.unsri.ac.id/id/eprint/182061

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