PERANAN PAJAK BUMI DAN BANGUNAN BERDASARKAN PERATURAN DAERAH NOMOR 7 TAHUN 2011 SETELAH PERALIHAN DARI PAJAK PUSAT MENJADI PAJAK DAERAH TERHADAP PENDAPATAN ASLI DAERAH KOTA PADANG

Abstract

Abstract

 

Land and Building Tax (PBB) is a tax imposed on ownership or use of land and or buildings. PBB is a central tax but almost all of its realization is submitted to the Regional Government in accordance with Regional Regulation Number 7 of 2011 concerning Land and Rural and Urban Buildings Taxes. Problem Formulation (1) What are the steps taken by the Padang City Regional Revenue Agency in the collection of the United Nations to increase the PAD of Padang City? (2) What is the role of the PBB after the transition from central tax to local taxes on the PAD of Padang City? (3) What are the constraints and efforts made by the Padang City Regional Revenue Agency in completing the PBB collection after the transition from the central tax to the regional tax on the Padang City PAD? The research method that the writer uses for writing this thesis is sociological legal research using primary data sources and secondary data sources. Data collection techniques used by interviews and document studies. Then the data obtained are analyzed qualitatively. It can be concluded (1) The steps taken are taxpayer data collection throughout of Padang City, data updating, NJOP improvement, and an increase in ZNT (2). PBB plays an active role because it can increase the PAD of Padang City.  (3) Problem is that the subject and object tax matter are not found, the generalfacility by making efforts to the form of UPTD and mobile cars service.

 

Keywords: Role, Land and Building Tax, Original Local Government Revenu