Factors Affecting Implementation of Land and Building Taxation Policy (PBB) in Pitulua Village Lasusua District, North Kolaka Regency

By | March 14, 2018

Factors Affecting Implementation of Land and Building Taxation Policy (PBB) in Pitulua Village Lasusua District, North Kolaka Regency

ABSTRACT

1Asri, Muhammad 2Azhari 3Sabaruddin, Abdul

The purpose of this study is to determine Factors Affecting Implementation of Land and Building Tax Policy (PBB) in Pitulua Village Lasusua District, North Kolaka Regency.

Type of research used is by using data collection method that is by observation method and interview. Data analysis method used in this research is descriptive qualitative analysis method used to describe and explain in general about the research problem.

Based on the data collected, the results of this study are Factors Affecting Implementation of Land and Building Tax Collection Policy (PBB) in Pitulua Village Lasusua District, North Kolaka Regency. The significantly in line with the implementation of Factors Affecting the Implementation of Land and Building Tax Collection Policy (PBB) in Pitulua Village Lasusua District, North Kolaka Regency.

The Factors Affecting the Implementation of Land and Building Tax Policy (PBB) in Pitulua Village Lasusua District, North Kolaka Regency. That in the execution of taxation of earth and building in accordance with the indicators of research are: Communication, in terms of communication in the execution of collection of Land and Building Tax (PBB) is still not in accordance with existing mechanisms, Resources, then on resources also show the same thing with the communication especially on the field officer is very influential on Implementation Collection of Land and Building Tax (PBB) Disposition, the disposition points also very clearly indicate the existence of character or behavior and high commitment To the implementation of collection of Land and Building Tax (PBB), Organizational Structure, also quite clear and directed and run in accordance with SOP mechanism.

Keywords: Implementation, Policy, Land and Building Tax