EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA DINAS PENDAPATAN DAERAH (DIPENDA) KOTA PEKANBARU

Abstract

Pekanbaru is one of the autonomy area that paid the outcome both of regular and
building outcome. This case need biger fund. Doing activity in this area, DIPENDA
as organizer of this income area should able increasing potentials of area’s
incoming and another area optimally including of acceptance Land and Building
Tax. But in fact, for years recently acceptance Land and Building Tax is not reaching
the target. Based on that result, the expert do a research about The effectiveness of
acceptance Land and Building Tax in Pekanbaru . the problem is how The
effectiveness of acceptance Land and Building Tax at DIPENDA, Pekanbaru and
what factors are obstruct it. The purpose of this research is to know the effectiveness
of acceptance Land and Building Tax at DIPENDA in Pekanbaru and what factors
are obstruct it. This research use qualitative descriptive method with technique of
collecting data is observation and interviewing is getting from informant that have
been chosen based on Snowball sampling technique. The result of analyze the data
from qualitative descriptive method find that acceptance Land and Building Tax at
DIPENDA, Pekanbaru is not effective yet, because from reanalyze of taxing duty
still is not effective yet, and also giving claim actively from warning and in giving a
target is not suitable. The reason is lack of realization in society, less of human
resource and less of discipline in giving a claim and double owning tax.
Keywords: Land and Building Tax, Effectiveness, Resource Approach, Process
Approach, Goals Approach.