ANALISIS SISTEM KOORDINASI PERPAJAKAN DALAM PENINGKATAN EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI BADAN PENDAPATAN DAERAH KABUPATEN TULANG BAWANG

Ronal Regen, Dora Rinova

Abstract


The problems in this study are: (1) How is the Analysis of the Tax Coordination System in Increasing the Effectiveness of Collecting Rural and Urban Land and Building Taxes (PBB-P2) at the Regional Revenue Agency of Tulang Bawang Regency? (2) What aspects support and hinder the Tax Coordination System in Increasing the Effectiveness of Rural and Urban Land and Building Taxes (PBB- P2) in the Regional Revenue Agency of Tulang Bawang Regency?

This research was a descriptive qualitative research. The use of this method is to describe the Analysis of the Tax Coordination System in Increasing the Effectiveness of Collecting Rural and Urban Land and Building Taxes (PBB-P2) at the Regional Revenue Agency of Tulang Bawang Regency, to examine qualitatively, how all data were obtained directly from informants in the field using interviews and document study.

The results showed that the coordination in collecting the Land and Building Tax in Rural and Urban (PBB-P2), in general, the informants supported that the implementation of the PBB-P2 collection coordination system that had been implemented so far had been going well and had an impact on the effectiveness of PBB-P2 revenue. although not optimal. The supporting aspects are seen by the division of labor that has been built and carried out properly according to the tasks in their respective parts, the existence of a good spirit of cooperation, communication has been running effectively, Planning and Formulation of Goals, the mechanism implemented has been running and the parts that have been implemented. existing parts or units run as a system. Then the hindering aspects are the limitations of officers, collection time and communication of collection to taxpayers/community and village/kelurahan is hampered, collection is not optimal and taxpayers/community and village/kelurahan do not submit problematic tax tax data to be corrected, as well as submit object data. /subjects that have not been registered to be registered as potential revenues, and there are still many tax arrears that have not been paid by the taxpayer.


Keywords


System; Coordination; Tax; Effectiveness.

Full Text:

PDF

References


Bernard, A. 2013. The Functions of the Executive, Harvard University Press, Massachusetts.

Davis, Keith. 2012. Human Relations at Work. Tokyo Kogalikus : Mc-Graw-Hill. Book Company.

Effendi, Onong. Uchjana. 2016. Sistem Informasi Manajemen. Bandung : Sinar Baru.

Etzioni, Amitai. 2014. Organisasi-Organisasi Modern. Terjemahan Suryatim. Jakarta: Universitas Indonesia Press.

Gibson, Ivancevick. Donnelly. 2016. Terjemahan Djoerban Wahid. Organisasi dan Manajemen. Perilaku. Struktur. Proses. Erlangga. Jakarta.

Handayaningrat, Soewarno. 2016. Administrasi Pemerintahan dalam Pembangunan Nasional. Gunung Agung. Jakarta.

Henry, Nicholas, Alih Basaha Luciana D. Lontoh. 2018. Administrasi Negara dan Masalah-Masalah kenegaraan. Jakarta : PT. Raja Grafindo Persada.

Hamalik, 2013. Motivasi dan Pemotivasian Dalam Manajemen, Jakarta, Raja Grafindo Persada.

elly, S., 2010. Penguasa dan Kelompok Elit. Peranan Elit Penentu dalam Masyarakat Modern. Jakarta. Yayasan Ilmu-ilmu Sosial.

Murdick, Robert G., dan Ross, 2001. Information Systems for modern Management, Prentice-Hall, Inc., Englewood Cliffs, N.J.

Oentoro, dkk. 2014. Format Otonomi Daerah Masa Depan. Jakarta., Samitra Media Utama.

avianto. 2019, Produktivitas dan Manajemen. Jakarta. Lembaga SIUP.

Santoso, BP. 2016. Birokrasi Pemerintah Orde Baru, Perspektif Kultural dan Struktural. Jakarta, PT. Raja Grafindo Persada.

Soemitro, Rochmat. 2000. Pajak Bumi dan Bangunan. Bandung. Eresco.

Sugandha, Dann. 2014. Koordinasi Alat Pemersatu Gerak Administrasi. Intermedis. Jakarta.

Sugiyono. 2014. Metode Penelitian Administrasi. Bandung : ALFABETA.

Steers, Richard M. 2005. Efektiviti Organisation. Grennwood Publishing Group West Port; USA.

Terry, George R. 2010. Prinsip-prinsip Manajemen. Penerjemah, J. Smith D.F.M. Jakarta: Bumi Aksara.

Peraturan

Keputusan Menteri Keuangan RI Nomor1324/KMK 04/1988. Tentang Klasifikasi, Penggolongan, dan Ketentuan Nilai Jual Bumi. Tanggal 28 Desember 1988.

Keputusan Menteri Keuangan RI Nomor 1324/KMK 04/1988. Tentang Klasifikasi, Penggolongan, dan Ketentuan Nilai Jual Bangunan. Tanggal 28 Desember 1988.

Lembaga Administrasi Negara RI. 1988. Sistem Administrasi Negara RI. LAN RI. Jakarta.

LAN RI. 1994. Sistem Administrasi Negara Republik Indonesia. Jilid I dan II, Jakarta : Haji Masagung.

Petunjuk Pelaksanaan Pembayaran dengan Sistem Tempat Pembayaran, depkeu. Jakarta. 1990.

Undang-Undang Dasar 1945. Setelah Amandemen Kedua Tahun 2000 dan Garis- Garis Besar Haluan Negara 1999 – 2004.

Undang-Undang Nomor 22 Tahun 1999. Tentang Pemerintahan Daerah.

Undang-Undang Nomor 25 Tahun 1999. Tentang Perimbangan Keuangan Antara Pemerintah Pusat dan Daerah.

Undang-Undang No. 28 tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Surat Keputusan Menteri Keuangan RI. Nomor : 1007/KMK.04/1985, tentang

Pelimpahan wewenang Penagihan Pajak Bumi dan Bangunan kepada Gubernur dan Bupati/Walikotamadya.

Peraturan Bersama Menteri Keuangan dan Menteri Dalam Negeri Nomor 15/PMK.07/2014 dan Nomor 10 Tahun 2014 tentang Tahapan Persiapan dan Pelaksanaan Pengalihan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan sebagai Pajak Daerah.

Barusman, Andala Rama Putra, dkk, (2018) Jurnal Akuntansi dan Keuangan Vol 9, No 1: Maret Publisher : Universitas Bandar Lampung (UBL)




DOI: http://dx.doi.org/10.36448/ejkpp.v7i3.2330

Refbacks

  • There are currently no refbacks.


Lisensi Creative Commons
Ciptaan disebarluaskan di bawah Lisensi Creative Commons Atribusi 4.0 Internasional.