Suchergebnisse

The purpose of this study are to describe and analyze the implementation, the inhibiting's- and supporting's factors the implementation of the intensification's policy of land and building tax in 2013. With qualitative research methods, the researcher wants to describe and analyze the evaluation of the intensification's policy of land and building tax, in an effort to increase of PAD. The locating of this research is kecamatan blimbing and dinas pendapatan daerah kota malang. Implementation of the billing is done by collectors of dinas pendapatan daerah, the appointed banks or by team of penggerak pemberdayaan dan kesejahteraan keluarga (PKK) through a MOU number : 050/07/35.73.123/2013 between the government of malang city with team of penggerak pemberdayaan dan kesejahteraan keluarga (PKK) thar provide limited delegation of authority to the implementation of the billing for the book I-II under Rp. 500.000,-. In implementation appears factors that inhibiting the collection's policies of land and building tax, include authority of PKK is limited only to the billing / levied, delays in delivery of SPPT from dinas pendapatan daerah, and motivation's lack of the collector because the value of the incentive is small and late. Easy acces to the taxpayer's domicile and the active of PKK kelurahan/kecamatan in meeting used an internal's coordination, are a very big supporting's factors.