Skripsi

DAMPAK KEBIJAKAN PEMBERIAN PENGURANGAN POKOK DAN PENGHAPUSAN SANKSI ADMINISTRASI PIUTANG PAJAK BUMI DAN BANGUNAN PERKOTAAN DI KOTA PALEMBANG

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Penilaian

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Public policy generally refers to the steps or decisions taken by the government to carry out its tasks, which can range from regulations to decisions. The government of Palembang city has set a policy in the form of providing a reduction in property tax arrears (PBB) as a decision they made so that the PBB arrears of a taxpayer can be reduced. However, every policy issued by the government must accurately predict the impact of the policy choices made because not every policy has the same impact over time since the policy was formulated. Therefore, this research aims to examine in depth the extent of the impact generated by the policy of providing principal reduction and administrative sanction exemption for property tax arrears in Palembang city. This study used a qualitative method. Data were obtained through interviews, observations, and documentation. Data analysis in this study included data reduction, data presentation, and drawing conclusions. In this study, it was found that this policy successfully reduced the financial burden on the community and helped resolve problems related to PBB payments while increasing PBB realization through arrears payments. Additionally, this policy also had psychological impacts that motivated people to pay taxes on time. The long-term impact of this policy includes increased taxpayer compliance and increased PBB realization by at least 5% annually. Although there were direct costs in the form of tax reduction incentives, the impact was proportional to the increased revenue for Palembang city. Furthermore, no significant indirect costs were found for the community related to the implementation of this policy. Thus, the policy of reducing PBB arrears in Palembang city is appropriate and can provide sustainable and significant impacts for both the community and the government at the same time in achieving the set goals.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2407002399	T142801	T1428012024	Central Library (References)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T1428012024

Publisher

Indralaya : Prodi Ilmu Administrasi Publik, Fakultas Ilmu Sosial dan Politik., 2024

Collation

xiii, 114 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

352.113 07

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Pajak bumi dan bangunan
Prodi Ilmu Administrasi Publik

Specific Detail Info

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Statement of Responsibility

KA

Other version/related

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