ANALISIS PROSEDUR DAN STRATEGI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (STUDI PADA DINAS PENDAPATAN DAERAH KOTA KUPANG)

Abstract

Good tax management can have an impact for the country, because tax is a major national income in Indonesia. On 2010 management of Property Tax Rural and Urban (PBB P2) transferred to local goverments. Kota Kupang effectively manage PBB P2 on 2014 by Dispenda Kota Kupang. Until now, PBB P2 management have an obstacle is arrears of PBB P2. On 2015, local goverment implemented strategy to increase revenue and reduce arrears of PBB P2. The strategy is an online payment system. The purpose of this research is to analyze the procedure and strategy of PBB P2 Kota Kupang, there are admission, billing and monitoring procedures and online payment strategy. The research is a qualitative study using descriptive methods. The results showed that there are still some weaknesses in the PBB P2 procedures. The weaknesses include the lack of division schedule down the field associated with the process carried out by officers collector, lack of supervision, and giving full responsibility to the officer collector during a down field. There are constraints faced by Dispenda Kota Kupang until now include lack of awareness of the taxpayer to pay PBB P2, the difficulties met by the taxpayer, taxpayer data that has not been renewed, and inadequate office space for service to the taxpayer.