Implementasi Kebijakan Pemungutan Pajak Bumi dan Bangunan di Kecamatan Sungai Raya Kabupaten Aceh Timur

Abstract

Development can’t be mobilized without the support of funds especially coming from within the country so that in this sector domestic acceptance is needed. The government seeks annually domestic revenues primarily from taxes continue to increase. Taxes are a compulsory contribution to a country that is indebted by an individual or a coercive body under the Act, without being directly rewarded and used for the purposes of the state for the greatest possible prosperity of the people. The obstacles in the collection of land and building tax are (1) Awareness and obligation of society as taxpayer of earth and building. (2) Property sector tax is hampered. (3) Human resource capability. (4) Communication between related organizations and implementing activities. As well as other factors such as resources are also an obstacle in the execution of collection of land and building tax that includes resources or budget funds that can also affect facilities and infrastructure. To optimize the success of the target in the collection of Land and Building Tax up to the implementation stage need serious efforts to improve it since the process of planning, collection, document and budget collection until the realization. The purpose of this study is to know and describe (1) how the implementation of the collection of Land and Building Tax in Sungai Raya District, East Aceh regency. (2) the factors that become obstacles are not fulfilled by the target with the realization that existed during the collection runs. This study used descriptive qualitative method. The sample in this study amounted to 11 people. Data collection was obtained from interviews, documentation and observation. After the data obtained then in the analysis by using data reduction, data presentation and verification.