Main Article Content

Abstract

The purpose of this study was to determine the administration of land and building tax billing and payment in the rural and urban sectors (PBB-P2) in Musi Rawas Utara Regency. The research subjects consisted of the Head of the DPPKAD, the Head of the Regional Revenue Division, the Head of the PBB and PBHTB Section, the DPPKAD staff, the Head of the Sub-District, the Taxpayers, the Sumsel Babel Bank, the Post Office and the Village Head in Musi Rawas Utara Regency. This research is a descriptive qualitative observation data collection techniques, interviews and documentation. The conclusions in this study, namely 1) the administration of land and building tax collection in the rural and urban sectors in Musi Rawas Utara District runs according to procedures, starting from the printing of SPPT PBB P2 blank in the third quarter, grouping and verification of SPPT PBB P2 based on village / sub-district and district. , symbolic distribution of SPPT PBB P2 from the District Head to the District Head and from the Sub-District Head to the Village Head at the end of March, 2) the administration of PBB P2 payment in Musi Rawas Regency is inefficient, because there are still many Village Heads and Lurahs who do not deposit PBB P2 costs to Bank Sumsel Babel or the Regional Finance Agency, so that this leak occurs which can result in low PBB-P2 revenue and the target is not maximally achieved.

Article Details

Author Biography

Hasan Basri, Universitas Bengkulu

Magister Public Administration,, Faculty of Social Science And Political Science, University of Bengkulu

How to Cite
Basri, H. (2018). Administrasi Pemungutan Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan (PBB P2) di Kabupaten Musi Rawas Utara. Jurnal Governance Dan Administrasi Publik, 2(2), 59–66. https://doi.org/10.33369/jgoap.v2i2.12765

References

  1. Undang-undang Republik Indonesia Nomor 16 Tahun 2013 Tentang Pembentukan Kabupaten Musi Rawas Utara di Provinsi Sumatera Selatan
  2. Yusnidar, Sunarti, Prasetya. 2015. Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak dalam Melakuan Pembayaran Pajak Bumi dan Bangunan Sektor Perdesaan dan Perkotaan. Jurnal Perpajakan (Jejak) Vol. 1 No. 1.
  3. Sairi, Kurrohma, dan Andriana. 2014. Pengaruh Sikap, Kesadaran Wajib Pajak dan Pengetahuan Perpajakan dalam Membayar Pajak Bumi dan Bangunan Sebagai Pajak Daerah Di Kabupaten Probolinggo. Jurnal Jeram Vol.1 No2.
  4. Rahmawan. 2012. Optimalisasi Pemugutan Pajak Bumi dan Bangunan (PBB) dalam Peningkatan Pendapatan Daerah. Jurnal Ilmu Politik dan Pemerintahan Lokal, Volume I Edisi 2.
  5. Moleong. 2005. Metode Penelitian Kualitatif. Jakarta: Balai Pustaka Peraturan Bupati Musi Rawas Utara Nomor 70 Tahun 2017 tentang Sistem dan Prosedur Pemungutan serta Pengelolaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan.