Zul Naen - Academia.edu (original) (raw)

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Papers by Zul Naen

Research paper thumbnail of Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan

This study aims to determine the application of the intensification and extensification of local ... more This study aims to determine the application of the intensification and extensification of local tax policies, especially Land and Building Tax in Rural and Urban Areas (PBB-P2) as an effort to increase local tax revenue in Bengkalis Regency and to determine the obstacles in implementing the tax policies. This research is a qualitative research with a qualitative descriptive approach through an interview process with the goverment and several taxpayers. The conclusions of the study are the intensification policy of PBB-P2 has generally been implemented well which is marked by the provision of counseling PBB-P2 both directly and indirectly, administration of the levies and operations of the PBB-P2 have been running well, supervision and control of the levies PBB-P2 has been carried out to all districts, participation in education and training programs related to the management of PBB-P2 is routinely carried out. In other hand, the extensification olicy of PBB-P2 have not been impleme...

Research paper thumbnail of Penerapan Kebijakan Intensifikasi dan Ekstensifikasi Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Sebagai Upaya Peningkatan Penerimaan Pajak Daerah Kabupaten Bengkalis

Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan

This study aims to determine the application of the intensification and extensification of local ... more This study aims to determine the application of the intensification and extensification of local tax policies, especially Land and Building Tax in Rural and Urban Areas (PBB-P2) as an effort to increase local tax revenue in Bengkalis Regency and to determine the obstacles in implementing the tax policies. This research is a qualitative research with a qualitative descriptive approach through an interview process with the goverment and several taxpayers. The conclusions of the study are the intensification policy of PBB-P2 has generally been implemented well which is marked by the provision of counseling PBB-P2 both directly and indirectly, administration of the levies and operations of the PBB-P2 have been running well, supervision and control of the levies PBB-P2 has been carried out to all districts, participation in education and training programs related to the management of PBB-P2 is routinely carried out. In other hand, the extensification olicy of PBB-P2 have not been impleme...

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