Efektifitas Desentralisasi Ekonomi Pengelolaan Pajak Bumi Dan Bangunan (Pbb-P2) Perdesaan Dan Perkotaan (P2) Oleh Pemerintah Daerah (Studi Pada Pemerintah Daerah Kota Batu)
Daftar Isi:
- Implementation of Law No 28 of 2009 on local tax and local retribution impose the management of PBB-P2 would be administered by the local government after December 31, 2013. However, in fact the decentralized management of PBB-P2 by the local government in the early stages does not demonstrate instant effectiveness and it can potentially create new problems. As tariff raise of PBB-P2 becoming uncontrollable, exacerbated by the quality of services, bad infrastructures and management of human resources, hence the exiting management of PBB-P2 in some areas does not reflect the effectiveness of economic and fiscal decentralization theory yet. The PBB-P2 tax revenue in 2014 is 60 % out of the total tax revenues of Batu City, although the revenue performance of the first year is still not able to achieve the target. As for the effectiveness of the PBB-P2 Implementation by local government based on the acceptability indicator remains manual, one-way direction, top down mechanism, while according to the adjustability of indicator is not fully reached in terms of the capacity of organization, human resources, facilities and infrastructures. The same as achievement indicator remains does not meet the setting target, Finally based on the Quality of indicator does not show the model of quality assurance yet by the local government