OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PEDESAAN DAN PERKOTAAN OLEH UPTD DINAS PENDAPATAN DAERAH KECAMATAN MANDAU KABUPATEN BENGKALIS
Abstract: Implementation of
Land and Building Tax Collection Rural and Urban have not yet reached the
target and still less than optimal. This is because no accumulation of sources
of property tax revenues by officers, still encountered taxpayers who do not
comply with the obligation to pay taxes, a lack of socialization of property
tax to rural and urban communities. Based on the researchers conducted research
on Optimization of Land and Building Tax Collection Rural and Urban By UPTD
Revenue Service Mandau sub Bengkalis. The problem in this research is How
Optimization of Land and Building Tax Collection in District Mandau Bengkalis
and any factors that inhibit Optimization of Land and Building Tax Collection
in the District of Mandau Bengkalis. The study used the theory of optimization
models Marihot Pahala Siahaan. This research method used is descriptive method
of qualitative data collection techniques by observation and interviews in
which the parties involved in the optimization of the collection as an informant.
Research results Optimizing Collection of Tax on Land and Building Rural and
Urban by UPTD Department of Revenue Mandau sub Bengkalis in the category less
than the maximum it is due to the persistence of tax payers who are not
registered as well as subject and object property tax rural and urban areas
that should be recorded but in fact has not been recorded by the Regional
Income UPTD in the process of making payment of taxpayer confusion and resulted
in the payment is not made on time. The factors that can inhibit namely
internal factors: lack of firmness or sanctions laws regarding taxation, lack
of socialization and lack of human resources. External factors: lack of
knowledge about the importance of tax payers taxes, and taxpayers are not
enthusiastic in terms of tax payments.
Penulis: Dewi Amelia, Harapan
Tua R.F.S
Kode Jurnal: jpadministrasinegaradd160111
