FAKTOR-FAKTOR YANG MEMPENGARUHI RENDAHNYA PENERIMAAN PAJAK BUMI DAN BANGUNAN (PBB) DI DESA KOTO TALUK KECAMATAN KUANTAN TENGAH KABUPATEN KUANTAN SINGINGI TAHUN 2011-2014
Abstract: Property tax
revenues are essential to the development of facilities and infrastructure in
the village of Koto Taluk sub-districts Kuantan Tengah district Kuantan
Singingi. The state can provide the facilities and infrastructure for the
public use of tax funds. Payment of taxes we do to improve the living standards
of future generation. The nation’s progress is determined by the consciousness
of the people’s to understand and pay taxes properly.
The purpose of this research was to determine the factors that affect the
low property tax revenues in the village Koto Taluk sub-districts Kuantan
Tengah district Kuantan Singingi in years 2012-2014. Types of research is a
qualitative research (research that cling to the naturalistic paradigm and
phenomenology), the informant many as 14 people.
The results of research, affecting the low property tax revenues in the
village Koto Taluk sub-districts Kuantan Tengah district Kuantan Singingi in
years 2011-2014. Influenced by internal and external factors. External factors
affecting low property tax consists of, weak legal system and bureaucracy, weak
capacity of government officials and budget, weak public administration and
system control/supervision can’t be carried properly. While external factors
affecting the low property tax consists of intellectual development level of
public education and lack of public awareness of the property tax.
Penulis: Yuanda Kurnia
Fernandi, Auradian Marta
Kode Jurnal: jpadministrasinegaradd160094
