Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
Eine Plattform für die Wissenschaft: Bauingenieurwesen, Architektur und Urbanistik
MANAJEMEN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN
With the issuance of Law Number 28 Year 2009 on Local Taxes and Retributions, the Collection of Land, Rural and Urban Buildings Taxes becomes the right of Local Government, in the function of management there are four functions namely planning, organizing, actuating and controlling. This research aims to obtain a clear picture of the Land, Rural and Urban Buildings Taxes Management by Local Revenue Agency of Rokan Hilir Regency and Supporting and Inhibiting Factors in the Rural and Urban Buildings Taxes Management by Revenue Agency of Rokan Hilir Regency Year 2014-2015. The method used in this research is descriptive qualitative method. Data collection techniques that Author uses are interviews, observation and documentation, Data analysis was done with data reduction, data presentation and conclusion. The result of this research indicate that: First, that the Regional Revenue Agency of Rokan Hilir Regency has been managing the taxes of land, rural and urban buildings to increase local revenue based on four functions of management: planning, organizing, actuating, and controlling based on the main functions and duties of the Agency. But it is not said to be maximum in the management, noted that several constraints in the management of land, rural and urban buildings taxes. Second, supporting factors such as the availability of funding or financing and support from local officer. inhibiting factors such as roles and responsibilities are not evenly distributed, lack of coordination, lack of personnel both inquality and quantity and lack of equipment.
MANAJEMEN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN
With the issuance of Law Number 28 Year 2009 on Local Taxes and Retributions, the Collection of Land, Rural and Urban Buildings Taxes becomes the right of Local Government, in the function of management there are four functions namely planning, organizing, actuating and controlling. This research aims to obtain a clear picture of the Land, Rural and Urban Buildings Taxes Management by Local Revenue Agency of Rokan Hilir Regency and Supporting and Inhibiting Factors in the Rural and Urban Buildings Taxes Management by Revenue Agency of Rokan Hilir Regency Year 2014-2015. The method used in this research is descriptive qualitative method. Data collection techniques that Author uses are interviews, observation and documentation, Data analysis was done with data reduction, data presentation and conclusion. The result of this research indicate that: First, that the Regional Revenue Agency of Rokan Hilir Regency has been managing the taxes of land, rural and urban buildings to increase local revenue based on four functions of management: planning, organizing, actuating, and controlling based on the main functions and duties of the Agency. But it is not said to be maximum in the management, noted that several constraints in the management of land, rural and urban buildings taxes. Second, supporting factors such as the availability of funding or financing and support from local officer. inhibiting factors such as roles and responsibilities are not evenly distributed, lack of coordination, lack of personnel both inquality and quantity and lack of equipment.
MANAJEMEN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN
Anshori, M. Wira (Autor:in)
09.01.2019
Jurnal Demokrasi Dan Otonomi Daerah; Vol 16, No 1 (2018); 55-62 ; 1693-5349
Aufsatz (Zeitschrift)
Elektronische Ressource
Englisch
DDC:
710
ANALISIS PELAKSANAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA KOTA TOMOHON
| BASE | 2018
| BASE | 2019