PELAKSANAAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN YANG DILAKUKAN OLEH PETUGAS PAJAK BUMI DAN BANGUNAN DI KABUPATEN SIJUNJUNG

Abstract

Kabupaten Sijunjung is one of the base property tax revenues, which are levied process is assisted by the village or ellipse. In the implementation of revenue from property tax in the Kabupaten Sijunjung not make a real contribution and not optimal, so terjadila hired taxation and lack of participation or the improvement of the United Nations. As for the problem (1) What mechanisms land and building tax (PBB) conducted Sijunjung district tax officer? (2) What are the constraints faced by tax officials in the conduct Kabupaten Sijunjung property tax collection?. to answer persolan the authors conducted a study that socio-juridical approach emphasizes the problems that the legal aspects of air associated with the implementation in the field. In the mechanism of land and building tax (PBB) conducted property tax officials are starting delivery of a notice of tax payable (Marking) to the taxpayer incurred by  Director General of Taxes through KP PBB, the delivery of a notice of tax payable (SPPT) starts from KP PBB printing by PBB, and to the Office continued to Sijunjung income, which is distributed to village the next or ellipse through the district. Once the collector officers report to the village administrative officer forwarded to the sub and then forwarded to the Office of the Kabupaten Sijunjung DPKD income

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Keywords: Voting PBB, Tax Officer, Kabupaten Sijunjung