MANAJEMEN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN

Abstract

  With the issuance of Law Number 28 Year 2009 on Local Taxes and Retributions, the
Collection of Land, Rural and Urban Buildings Taxes becomes the right of Local Government, in the
function of management there are four functions namely planning, organizing, actuating and
controlling. This research aims to obtain a clear picture of the Land, Rural and Urban Buildings
Taxes Management by Local Revenue Agency of Rokan Hilir Regency and Supporting and Inhibiting
Factors in the Rural and Urban Buildings Taxes Management by Revenue Agency of Rokan Hilir Regency
Year 2014-2015. The method used in this research is descriptive qualitative method. Data collection
techniques that Author uses are interviews, observation and documentation, Data analysis was done
with data reduction, data presentation and conclusion. The result of this research indicate that:
First, that the Regional Revenue Agency of Rokan Hilir Regency has been managing the taxes of land,
rural and urban buildings to increase local revenue based on four functions of management:
planning, organizing, actuating, and controlling based on the main functions and duties of the
Agency. But it is not said to be maximum in the management, noted that several constraints in the
management of land, rural and urban buildings taxes. Second, supporting factors such as the
availability of funding or financing and support from local officer. inhibiting factors such as
roles and responsibilities are not evenly distributed, lack of coordination, lack of personnel both
in
quality and quantity and lack of equipment.