IMPLEMENTASI PERDA NO. 11 TAHUN 2011 TENTANG PAJAK BUMI DAN BANGUNAN DESA PANCURAN GADING KECAMATAN TAPUNG KABUPATEN KAMPAR
Abstract: Regional autonomy is
a form of delegation of authority from central government to local government.
One form of regional autonomy that is the transfer of the management of land
and building tax Rural and Urban Development (PBB-P2). Kampar district receives
delegation of PBB - P2 in 2012 by issuing a Regional Regulation number 11 of
2011 About Tax on Land and Building Rural and Urban . The Purpose of this
research was to describe the implementation of the Regional Regulation number
11 of 2011 About Tax on Land and Building Rural and Urban. This type of
research is descriptive qualitative method. Subjects in this study was employes
DPPKA Kampar, head village and taxpayer. Data retrieved by using
semi-structured interviews, observation frankly, documentation, and
triangulation techniques. Based on theory of Van Horn Van Matter consisting of
size and policy objectives , resources , implementing agent characteristics ,
attitudes implementing , managing communications between organizations and
activities as well as the economic, social and political . Implementation of
PBB-P2 in Kampar DPPKA has met six of these variables although there are still
some shortcomings such as socialization is done only through banners , village
heads and radio , many taxpayers still have to pay awareness of PBB-P2 low and
external environmental influences that hinder the implementation of PBB-P2 .
Penulis: Thia Lestari, Zaili
Rusli SD
Kode Jurnal: jpadministrasinegaradd160050
