EFEKTIVITAS PEMUNGGUTAN PAJAK BUMI DAN BANGUNAN DENGAN PEMANFAATAN KOLEKTOR DI KECAMATAN LUHAK NAN DUO KABUPATEN PASAMAN BARAT
Keywords:
eywords: jLand jand jBuilding jTax, jCollector, Pasaman Barat.Abstract
Article 1 Number 37 of Law no. 28 of 2009 concerning Regional Taxes and Regional Levies. The realization jof jPBB jreceipts jin LND jDistrict jexperienced instability. The jformulation jof jthe jresearch jproblem: j1. jImplementation jof jPBB jcollection jwith jthe juse jof jcollectors jin jthe jLND jDistrict, jPasbar jRegency?2. jHow jis jthe jrealization jof jPBB jpayments jby jcollectors jin jLND jSubdistrict, jPasbar jRegency?3 jWhat jare jthe jobstacles jfaced jby jCollectors jin jcollecting jPBB jin jLND jSubdistrict, jPasbar jRegency? j4 jAre jthe jefforts jmade jby jcollectors jto jface jproblems jin jcollecting jPBB jin jthe jLND jDistrict, jPasbar jRegency. jThe jtype jof jresearch jused jis jsociological jjuridical. jThe jdata jincludes jprimary jand jsecondary jdata. jData jwere jcollected jqualitatively. jBased jon jthe jresearch, jit jshows: j1. jFrom jthe jresults jof jthe jstudy jthat jthe jimplementation jof jPBB jcollection jfor jthe juse jof jcollectors jin jthe jLND jDistrict jin jPasbar jRegency jhas jnot jbeen jcarried jout jproperly. j2. jRealization jof jPBB jpayments jby jcollection jby jcollectors jin jLND jDistrict, jPasbar jRegency. jThe jrealization jof jPBB jwith jtax jcollection jby jcollectors jin jTable j3.11 jevery jyear jfrom j2017-2019 jhas jnot jbeen jachieved jaccording jto jthe jtarget jset jby jthe jPasbar jRegency jDispenda j3. jObstacles jfaced jby jcollectors jare jthe jdifficulty jof jfinding jtaxpayers joutside jthe jcity jand jeven joutside jthe jisland. jThe jexistence jof jtaxpayers joutside jthe jregion jand jeven joutside jthe jisland jis jdifficult jto jcontact j4. jEfforts jmade jby jcollectors jare jvisiting jtaxpayers' jfamilies jfor jtaxpayers jKeywords: jLand jand jBuilding jTax, jCollector, jPasaman jBarat.References
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