ANALISIS KEBERHASILAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DALAM UPAYA PENINGKATAN PENDAPATAN ASLI DAERAH (Studi Kasus Badan Pendapatan Daerah Kabupaten Nganjuk)

Main Author: Marliani, Leni
Format: Thesis NonPeerReviewed Book
Bahasa: eng
Terbitan: , 2020
Subjects:
Online Access: http://eprints.umm.ac.id/59044/53/PENDAHULUAN.pdf
http://eprints.umm.ac.id/59044/2/BAB%20I.pdf
http://eprints.umm.ac.id/59044/3/BAB%20II.pdf
http://eprints.umm.ac.id/59044/4/BAB%20III.pdf
http://eprints.umm.ac.id/59044/6/BAB%20IV.pdf
http://eprints.umm.ac.id/59044/7/BAB%20V.pdf
http://eprints.umm.ac.id/59044/46/LAMPIRAN.pdf
http://eprints.umm.ac.id/59044/
Daftar Isi:
  • The study aims to assess the success of land and building tax (PBB-P2) sub-district and analyze the obstacles to achieving PBB-P2's success in efforts to increase locally-generated revenue. This is descriptive research. Primary data were obtained through interviews with PBB-P2 Bapenda Nganjuk staff, secondary data were obtained from the PBB-P2 report of Nganjuk District. The effectiveness of PBB-P2 Nganjuk Regency from 2016-2018 is included in the effective category. The contribution of PBB-P2 to the locally-generated revenue of Nganjuk Regency is included in the lack category. The growth rate of PBB-P2 2016-2018 has decreased every year except in 2016. The obstacle in achieving the success of PBB-P2 is the mismatch of taxpayer data that requires rectification services, the character of a taxpayer who refuses PBB-P2 payment, companies that are in trouble, for example, companies that are affected by a disaster that results in companies not being able to pay PBB-P2 owed.