Implementasi Perbup Dairi Nomor 20 Tahun 2012 tentang Petunjuk Pelaksanaan Perda Kabupaten Dairi Nomor 6 Tahun 2011 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (Studi pada Badan Pengelola Pendapatan Daerah Kabupaten Dairi)

Abstract

Based on Law No. 28 of 2009, the PBB-P2 is one of the taxes submitted by the management and the authority to collect it to the regional government. The Dairi Regency Government has carried out the transfer of the authority of the collection of rural and urban PBB to increase the revenue of PAD from the UN sector P2. With the enactment of Dairi District Regulation Number 6 of 2011 concerning Land and Rural and Urban Buildings Taxes, the Dairi Regency Government has managed PBB-P2 since January 1, 2014. The current situation shows that with the management of PBB P2 by Dairi Regency Government has experienced an increase on the target and realization of PBB-P2 revenues since 2014. This study aims to determine and analyze the management of Land and Rural and Urban Taxes (PBB-P2) in Dairi District as well as inhibiting and supporting factors for successful management. Informants consist of government officials and taxpayers. The method used is qualitative descriptive. Data analysis with qualitative descriptive analysis.The results of this study indicate that the collection of land and building tax in the urban and rural sectors (PBB P2) in Dairi Regency has not been implemented effectively / well. This is because the ineffectiveness of the Land and Building Tax Collection (PBB P2) in Dairi Regency is influenced by factors: taxpayer knowledge, tax collection, taxpayer compliance, tax collection system, continuous socialization. In terms of institutional management, it is necessary to revitalize through strengthening the organization, considering that in the management of tax collection, a very systematic system is needed in an effort to increase effectiveness and reliable human resources. In increasing collection results, it is necessary to improve data collection, collection system, payment system, incentive system for collectors to increase human resources.