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Pemungutan pajak bumi dan bangunan (studi kasus implementasi kebijakan pajak berdasarkan Keputusan Walikota No: 235 Tahun 2008 tentang intensifikasi pajak bumi dan bangunan wilayah Kecamatan blimbing Kota Malang) https://www.4shared.com/office/0BZrk1E5ce/PEMUNGUTAN_PAJAK_BUMI_DAN_BANG.html

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The purpose of this study are to describe and analyze the implementation, the inhibitingÂ’s- and supportingÂ’s factors the implementation of the intensificationÂ’s policy of land and building tax in 2013. With qualitative research methods, the researcher wants to describe and analyze the evaluation of the intensificationÂ’s policy of land and building tax, in an effort to increase of PAD. The locating of this research is kecamatan blimbing and dinas pendapatan daerah kota malang. Implementation of the billing is done by collectors of dinas pendapatan daerah, the appointed banks or by team of penggerak pemberdayaan dan kesejahteraan keluarga (PKK) through a MOU number : 050/07/35.73.123/2013 between the government of malang city with team of penggerak pemberdayaan dan kesejahteraan keluarga (PKK) thar provide limited delegation of authority to the implementation of the billing for the book I-II under Rp. 500.000,-. In implementation appears factors that inhibiting the collectionÂ’s policies of land and building tax, include authority of PKK is limited only to the billing / levied, delays in delivery of SPPT from dinas pendapatan daerah, and motivationÂ’s lack of the collector because the value of the incentive is small and late. Easy acces to the taxpayerÂ’s domicile and the active of PKK kelurahan/kecamatan in meeting used an internalÂ’s coordination, are a very big supportingÂ’s factors.

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Ketersediaan

Informasi Detail

Judul Seri

Jurnal Kebijakan Publik

No. Panggil

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Penerbit

Malang : Program Studi Magister Administrasi Publik Program Pascasarjana Universitas Merdeka Malang., 2014

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Vol. 11 No. 1 Mei 2014

Subjek

LAND AND BUILDING TAX

Info Detail Spesifik

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Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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