Daftar Isi:
  • This is motivated by the importance of taxes for state revenue / increase in local finances. To reach its intended destination, the government made various efforts. One way the government is conducting the intensification of tax collection. With the intensification of tax collection, the government expects tax revenues can be more optimally and achieve the targets that have been defined previously. The purpose of the study was conducted to provide an overview of how the intensification of land and building tax collection in the Local Revenue Offices of Sematrang Borang. To achieve the goal of this study is the type of study is a descriptive type which is to provide a clear picture of the issues under study, interpret and describe data systematically in the Local Revenue Offices of Sematang Borang with the research approach used was qualitative, it do an interview to the respondent that contains questions on matters relating to the research. From the results showed that the intensification of land and building tax collection in the Local Revenue Offices of Sematang Borang good enough or effective. But let the intensification of the collection can be improved so that the purpose of the organization is to increase tax revenues can be met. While the intensification of tax collection to measure the earth and the building is by looking at the extension procedure, service, inspection, registration WP, SPT reporting, calculation and payment of taxes.