OPTIMIZATION OF LAND AND BUILDING TAX MANAGEMENT IN INCREASING LOCAL ORIGINAL REVENUE (PAD) IN REJANG LEBONG REGENCY

Abstract

Law Number 23 of 2014 is a new milestone in Central and Regional relations. One of the indicators that is urgent in the implementation of Regional Autonomy is the availability of financial sources to finance the implementation of household affairs. Therefore local governments must manage their own regional finances. One of the efforts made by the Rejang Regency Regional Financial Management Agency is to increase Land and Building Tax revenue. However, in reality, land and building tax is not optimal in achieving the set targets, so the author will conduct research on optimizing the management of land and building tax.

The purpose of this research is to find out and understand the optimization of land and building tax management in increasing local revenue (PAD) in Rejang Lebong Regency, the inhibiting and supporting factors in the process of managing and collecting land and building tax, and the efforts made to overcome obstacles in the process of managing and collecting land and building tax.

In this study the authors used a qualitative method with an inductive approach and used the theory of optimizing tax management put forward by Sutedi, Adrian. 2008. While the data collection techniques that the authors use are observation, interviews and documentation.

Keywords: Land and Building Tax Management Optimization, Realization of Land and Building Tax