IMPLEMENTASI PERATURAN DAERAH KOTA BANDAR LAMPUNG NOMOR 01 TAHUN 2011 TENTANG PAJAK DAERAH (Studi Pada Kecamatan Tanjung Karang Pusat)

Abstract

Tax is a levy from the public to the state (government) based on laws that are
enforceable and payable by those who are obliged to pay it with no immediate performance
(counter performance / remuneration), the results of which are used to finance state
expenditure in government administration and development. The problem in this research is
how the implementation of the Bandar Lampung City Regional Regulation Number 01 of
2011 concerning Regional Taxes. The method used by the normative juridical approach and
analysis is done qualitatively. The results showed that the enactment of Regional Regulation
Number 01 of 2011 in managing regional own-source revenue with the aim of increasing
regional income, and the results of the acquisition of land and building tax for Tanjung
Karang Pusat Sub-district had not been maximized from the target set due to obstacles
encountered by collectors in tax collection owed to taxpayers because taxpayers object to the
Land and Building Tax that is set