Analisis Efektivitas Pemungutan Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) di Kecamatan Kemayoran Jakarta Pusat

Authors

  • Adin Dahuri Institut Ilmu Sosial dan Manajemen Stiami
  • Dwikora Harjo Institut Ilmu Sosial dan Manajemen Stiami
  • Yani Yani Institut Ilmu Sosial dan Manajemen Stiami
  • Fredetrica Linia Ariella Institut Ilmu Sosial dan Manajemen Stiami

DOI:

https://doi.org/10.31334/jupasi.v4i1.2628

Keywords:

Local Tax, PBB Collection

Abstract

: in the last 4 (four) years PBB revenue has always failed to meet the predetermined PBB target of reaching 100%. This shows that there are still some taxpayers who do not make their PBB payments due to a lack of awareness from the community. Methods : This research uses descriptive qualitative methods. Collecting data from this research is by observation, interviews and documentation. The location: of this research is Kemayoran District, DKI Jakarta. The result : of the research shows that PBB collection has not reached the target in the last 4 years. Obstacles faced are still many taxpayers who delay paying PBB due to cost constraints and there are still many who do not understand the benefits of paying PBB. The author can conclude that PBB revenue has great potential to be developed by the provincial government in increasing the regional tax revenue of DKI Jakarta Province

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Peraturan

Undang-Undang No 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah..

Website

Website resmi Bapenda DKI Jakarta : https://bapenda.jakarta.go.id

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Published

2022-09-30

Issue

Vol. 4 No. 1: September 2022

Section

Articles

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