Intensifikasi Pemungutan Pajak Bumi dan Bangunan pada Dinas Pendapatan (DISPENDA) Tapanuli Utara

Abstract

The purpose of this study is to find out how the intensification of Land and Building Tax collection applied in North Tapanuli Regency. The type of research is descriptive research. The type of data used is qualitative, the data source used in this study is secondary data that is data collected directly by the researcher as a supporter of the first source. Data collection techniques used are the techniques of interviewing and documentation. To analyze the data already in the show used descriptive qualitative analysis. The results of this study indicate that the Intensification of Collection of Land and Building Tax in North Tapanuli Regency has been included intensive and in accordance with existing procedures, while the obstacles faced in the collection of Land and Building Tax is data collection, lack of awareness and understanding of Taxpayers in registering, calculating and self-reported tax objects, owned and utilized, and low incomes of the people so that they only specify the main things, such as clothing, food, and education and health costs. There are also steps undertaken in overcoming these obstacles the local government apparatus do counseling, seminars, and banners-banners with respect to taxes.