PERANAN BADAN PENGELOLAAN KEUANGAN DAN PENDAPATAN DAERAH DALAM MENINGKATKAN KESADARAN MASYARAKAT MEMBAYAR PAJAK BUMI DAN BANGUNAN PADA MASA PANDEMI COVID 19 DI KOTA PARIAMAN

Authors

  • Des Anizah Nur Bung Hatta University
  • Nurbeti Bung Hatta University

Keywords:

Role, Land and Building Tax, Pariaman City

Abstract

Land and Building Tax (PBB) is a tax imposed on the ownership or utilization of land and or buildings. Problem Formulation (1) How is the implementation of the duties of the Regional Finance and Revenue Management Agency of Pariaman City in increasing public awareness of paying Land and Building Taxes during the COVID-19 pandemic in Pariaman City? (2) What are the obstacles faced by the Regional Finance and Revenue Management Agency of Pariaman City to increase public awareness in paying Land and Building Taxes during the Covid 19 pandemic in Pariaman City? (3) What efforts have been made to overcome the obstacles faced by the Financial and Regional Revenue Management Agency of Kota Pariaman in increasing public awareness of paying Land and Building Tax in Kota Pariaman during the covid 19 pandemic in Kota Pariaman? The research method used is Sociological Law research. The data used: primary and secondary data, data collection techniques: interviews, document studies and qualitative analysis of data. Research Results: (1) The implementation of the duties of the Regional Revenue and Finance Management Agency of Pariaman City is to build awareness of taxpayers to pay Land and Building Tax in a timely manner in Pariaman City, which has an impact on achieving the target of Rural and Urban Land and Building Tax receipts. (2) the obstacles faced by the Financial and Regional Revenue Management Agency of Kota Pariaman are the lack of information and knowledge of taxpayers or the public about the provisions and procedures of taxation. 3) the efforts made by the Financial and Regional Revenue Management Agency of Kota Pariaman in overcoming these obstacles are by making appeals, and socializing.

References

A. Buku-buku

Machfud sidik, 2002, Optimalisasi Pajak Daerah dan Retribusi Daerah dalam Rangka Meningkatkan Kemampuan Keuangan Daerah, Pustaka Setia, Jakarta.

B. Peraturan Perundang-Undangan

Undang-Undang No 28 Tahun 2009 Tentang Pajak Daerah dan Restribusi Daerah.

C. Sumber Lainya

Erwin, 2021, 21 Desa/Kelurahan di Kota Pariaman Terima Penghargaan atas Lunasnya PBB P2 100 persen, Portal Pemerintah Kota Pariaman, 17 Agustus 2021, https://pariamankota.go.id/berita/21-desakelurahan-di-kota-pariaman-terima-penghargaan-atas-lunasnya-pbb-p2-100-persen, diakses pada 07 Desember 2021, pukul 22.59

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Published

2022-03-16