| dc.description.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. | en_US |
