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Research paper thumbnail of Dampak Tidak Terpungutnya Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Bengkalis

Seminar Nasional Industri dan Teknologi, 2020

The purpose of this study was to determine (1) the collection of PBB-P2 based on district (2) the... more The purpose of this study was to determine (1) the collection of PBB-P2 based on district (2) the factor causing PBB-P2 were not collected (3) the impact of not achieving PBB-P2 on local revenue in Bengkalis Regency. The type of data used in this research is qualitative data with approach a method descriptive qualitative. The results of this study indicate that (1) Pinggir District becomes the sub-district with the highest percentage or graph among other sub-districts, while Bukit Batu District becomes the sub-district with the lowest percentage or graph among other sub-districts in Bengkalis Regency for the last 5 years. (2) Common causes of polling PBB-P2 is still far from the target set, namely the community's economy, moving area, public awareness, data, taxpayers are not in place, and SPPT does not arrive. (3) The impact on PAD which is caused by non-achievement payments of the PBB-P2 is will be disturbing Bengkalis revenue structure of financing and development sectors. The contribution of this study is that it can be the answer to the problems regarding the impact of not charge PBB-P2 to Regional Original Income (PAD) in the Bengkalis Regency.

Research paper thumbnail of Dampak Tidak Terpungutnya Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) Terhadap Pendapatan Asli Daerah (PAD) Kabupaten Bengkalis

Seminar Nasional Industri dan Teknologi, 2020

The purpose of this study was to determine (1) the collection of PBB-P2 based on district (2) the... more The purpose of this study was to determine (1) the collection of PBB-P2 based on district (2) the factor causing PBB-P2 were not collected (3) the impact of not achieving PBB-P2 on local revenue in Bengkalis Regency. The type of data used in this research is qualitative data with approach a method descriptive qualitative. The results of this study indicate that (1) Pinggir District becomes the sub-district with the highest percentage or graph among other sub-districts, while Bukit Batu District becomes the sub-district with the lowest percentage or graph among other sub-districts in Bengkalis Regency for the last 5 years. (2) Common causes of polling PBB-P2 is still far from the target set, namely the community's economy, moving area, public awareness, data, taxpayers are not in place, and SPPT does not arrive. (3) The impact on PAD which is caused by non-achievement payments of the PBB-P2 is will be disturbing Bengkalis revenue structure of financing and development sectors. The contribution of this study is that it can be the answer to the problems regarding the impact of not charge PBB-P2 to Regional Original Income (PAD) in the Bengkalis Regency.

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