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EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DIKECAMATAN PRABUMULIH UTARA KOTA PRABUMULIH

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Penilaian

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Subdistrict of North Prabumulih is one of the basis of receipt of the Land and Building Tax in the City of Prabumulih whose collection process is assisted by the Subdistrict. Many problems occur including vacant houses left by the occupants, not reporting on behalf of the new one when they just bought the house resulting in a name error, and also officers who are impatient in the field. This study aims to determine the effectiveness of land and building tax collection in the District of Prabumulih Utara, Prabumulih City. This study uses a qualitative method, the type of research is descriptive research. The focus of research using the concept of an open system from Richard Steers consisting of three variables consisting of Input (Input), Processing (Process) and Output (Output). The informants in this study were the Head of the UPTD Dispenda Sub-district North Prabumulih, the head of the North Prabumulih sub-district, the Secretary of the North Prabumulih Sub-District. Head of Government Coordinator for Land and Building Tax, Planning Sub-District Employee, Employee of the Technical Implementation of Land and Building Tax Collection, Community (taxpayer) in the District of Prabumulih Utara. The results showed that the input and processing variables (Process) were effective, but the Output variables showed not effective. As for the obstacles that are faced, among others, lack of obedience and lack of awareness of taxpayers in paying taxes and inadequate officials in carrying out billing as well as lack of strict sanctions against taxpayers who do not obey. Recommendations from the results of this study include increasing the motivation of land and building tax collectors and also disseminating information to taxpayers about the importance of paying taxes to achieve regional development goals.

Keywords: Effectiveness, Collection, Land and Building Tax, Input (Input), Processing (Process), Output (Output).

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2007000709	T43106	T431062020	Central Library (REFERENCES)	Available but not for loan - Not for Loan

Detail Information

Series Title

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Call Number

T431062020

Publisher

Inderalaya : Jurusan Ilmu Administrasi Negara, Fakultas Ilmu Sosial dan Ilmu Politik Universitas Sriwijaya., 2020

Collation

xii, 86 hlm. : ilu.s ; 28 cm

Language

Indonesia

ISBN/ISSN

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Classification

336.207

Content Type

Text

Media Type

unmediated

Carrier Type

-

Edition

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Subject(s)

Pajak bumi dan bangunan
Jurusan Ilmu Administrasi Negara

Specific Detail Info

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Statement of Responsibility

DS

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