FACTORS AFFECTING THE IMPLEMENTATION OF THE TAX COLLECTION POLICY OF THE EARTH AND BUILDING (PBB) IN THE VILLAGE OF PITULUA SUB-DISTRICT OF NORTH KOLAKA REGENCY LASUSUA

By | September 4, 2017

FACTORS AFFECTING THE IMPLEMENTATION OF THE TAX COLLECTION POLICY OF THE EARTH AND BUILDING (PBB) IN THE VILLAGE OF PITULUA SUB-DISTRICT OF NORTH KOLAKA REGENCY LASUSUA

Abstract

1Muhasri, 2Azhari

The purpose of this research is to know the factors that affect the implementation of the tax Collection Policy of the Earth and building “(the United Nations) in the village of Pitulua North Kolaka Lasusua Subdistrict.

The type of research used by using the method of data collection is by the method of observation and interviews. A data analysis method used in this research is a qualitative deskriftif analysis method is used to describe and explain in public about problems of research.

Based on the collected data, then the results of this research are factors that affect the implementation of the tax Collection Policy of the Earth and building “(the United Nations) in the village of Pitulua North Kolaka Lasusua Subdistrict. A very significant along with the implementation of the factors that affect the implementation of the tax Collection Policy of the Earth and “(UN) Building in the village of Pitulua North Kolaka Lasusua Subdistrict.

Factors that affect the Implementation of the poll Tax Kebijkan the Earth and building (PBB) in the village of Pitulua North Kolaka Lasusua Subdistrict. That on the implementation of the tax collection Earth and buildings in accordance with the indicators of research are: communications, in terms of communication in the implementation of the poll Taxes of the Earth and building (PBB) is not in accordance with the existing mechanism, the resources, and then on the resource also showed the same thing with communications particularly on the officers, the situation is very influential towards the Implementation of the poll Taxes of the Earth and building (PBB) Disposition , on the disposition is also very clearly indicates the existence of a character or behaviour and high commitment to implementation of the poll Taxes of the Earth and building (PBB), the organizational structure, it is also quite clear as well as directional and running mechanism in accordance with the SOP.

 

Keywords: Tax, policy, Implementation of Earth and Building