IMPLEMENTASI KEBIJAKAN PENGELOLAAN PAJAK BUMI DAN BANGUNAN DI DINAS PENDAPATAN DAERAH KOTA MANADO
Abstract: tax has a role in
the execution of development because it is a source of State income tax for all
expenditures including expenditures of development. The Earth and building tax
is one of the sources of income of the area that also determines the conditions
of regional financial capability, while intended to interest the Community
area. The lack of socialization about the Earth and building tax payments, in
the determination of the amount of tax to be paid by the public are often imprecise
and understanding of the people in the process of tax payment the Earth and
buildings that hamper the implementation of the policy, so that it does not run
with the maximum. Based on the issue the purpose of this research was carried
out to analyse the implementation of policy on the management of Tax the Earth
and buildings in Manado City area Revenue Office.
This research uses descriptive qualitative approach method. Use this
method to answer How the implementation of Tax management policies of the Earth
and buildings in Manado City area Revenue Office The results showed that
Governments in the management of the Earth and building Tax (PBB) as payment of
taxes of Earth and building (PBB) has not been fullest seen from the
communication to the public is not a good
resource as well
as in analysing
and establishing the
potential of Earth
and building Tax (PBB) are inadequate and there are still communities
that have not followed the procedures can be
viewed from the
implementation of management
policies building on
Earth and the Tax Office Revenue
Manado
Penulis: JANWAR BINGKU, PATAR
RUMAPEA, MARTHA OGOTAN
Kode Jurnal: jpadministrasinegaradd160767
