EFEKTIFITAS PERATURAN DAERAH NOMOR. 7 TAHUN 2011 TENTANG PAJAK BUMI DAN BANGUNAN DALAM PEMUNGUTAN PAJAK PBB DI KOTA PADANG

Abstract

In line with the purpose of the Regional Autonomous Government of Padang to improve the original income, then the acceptance of the PBB in accordance with Peraturan Daerah Nomor 7 Tahun 2011 is still to be excellent for local revenue. Based on the above background, the problems in this study: (1) How is the effectiveness of Peraturan Daerah Nomor 7 Tahun 2011 in PBB levy payment, (2) the factors that hinder the implementation of PBB levy payment, (3) the efforts undertaken Koto Panjang Village Ikua Koto in PBB levy payment. The purpose of the study: (1) To evaluate the effectiveness of Peraturan Daerah Nomor 7 Tahun 2011  in the PBB levy payment, (2) To identify factors inhibiting the implementation of  PBB levy payment, (3) To know the efforts made Kelurahan Ikua Koto Koto Panjang in PBB levy payment. Methods of empirical legal research (socio-legal research) by looking at the facts relating to the effectiveness of Peraturan Daerah Nomor 7 Tahun 2011  in the PBB levy payment. This research is descriptive analytical using the type of primary data and secondary data. Methods of data collection using interview techniques, study kepustakan and observasi. Research result revealed that the effectiveness of Peraturan Daerah Nomor 7 Tahun 2011  to increase PBB levy payment is maximal not yet. Barriers are in; low awareness taxpayer, maximal officers in collecting, apathy of the public to pay taxes, or tax object has been moved. Efforts were made to improve the levy payment of the PBB; data collection or verification of data, increasing the number of officers, the socialization of taxes, improve the welfare of workers, and the making of banners or billboards in public places.

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