Implementasi Pemungutan Pajak Bumi dan Bangunan Terhadap Peningkatan Pendapatan Asli daerah (Studi pada Kecamatan Stabat Kecamatan Binjai Kabupaten Langkat)

Abstract

The implementation of PBB-P2 management which administrative and operational authority is delegated to regional/ city, indirectly underlies of inequality phenomenon that occurs in the target realization of PBB revenue in Langkat regional. The indicators which can be guidelines for PBB-P2 revenues is lie on overall of policy implementation which strived to ensure that the potential magnitude of PBB-P2 is realized evenly and has implications for increasing of Area Original Income (PAD).The method used in this research is descriptive research method with qualitative approach which it is expected to give a clear description about the collection implementation policy of Land and Building Tax so that it can explain the existing phenomenon based on the data or information obtained on while doing research.This research was conducted in Stabat Sub district office and Binjai Sub district office, Langkat regional. The results of this study indicate that the collection implementation of Land and Building Tax in Stabat Sub district and Binjai Sub district has been running well when reviewed based on the theory implementation which proposed by Edwards III and also influence of Area Original Income of Langkat regional.