The Reformulation on Land and Building Tax in Rural and Urban Areas (PBB-P2) as an Effort to Increase Local Revenue in Ngawi Regency

International Journal of Research and Innovation in Social Science (IJRISS) | Volume III, Issue IX, September 2019 | ISSN 2454–6186

The Reformulation on Land and Building Tax in Rural and Urban Areas (PBB-P2) as an Effort to Increase Local Revenue in Ngawi Regency

Canggih Swantaka Yoga Nendi¹, Dr Sunny Ummul Firdaus,S.H,M,H² , Dr. AGUS RIWANTO, SH, S.Ag., M.Ag^3
1Student of Postgraduate Study of Legal Science, Sebelas Maret University, Indonesia
^2,3Lecturer of Postgraduate Study of Legal Science, Sebelas Maret University, Indonesia

Abstract:- This study was intended to determine strategies for increasing acceptance of the Rural and Urban Building Land Tax (PBB-P2) in Ngwiwi District, factors that have prevented the achievement of strategies for increasing PBB-P2 acceptance and factors that can support the achievement of strategies for increasing PBB-P2 revenue in the Regional Revenue Service (Dipenda) Ngawi Regency. This type of research was a qualitative descriptive study. The type of data used in this study was primary data obtained from interviews with the research informants and secondary data in the form of reports and official documents. The instrument of this research was the researcher himself who in his implementation uses instrument such as interview guidelines and observation guidelines. Data collection techniques used in the form of interviews, observation and documentation, meanwhile, the data analysis techniques used was in the form of descriptive analysis by interpreting the data, facts, and information obtained. The results showed that the strategy undertaken by Dipenda of Ngawi District in increasing PBB-P2 revenue included forming the PBB-P2 intensification team, forming a task force in the District, socializing SPPT to the community through banners, especially when approaching maturity, issuing a Tax Collection Letter (STP) ) and do door to door and hold a Land and Building Tax payment week and raise the building land tax according to real conditions in the community. Factors that hindered the achievement of strategies for increasing PBB-P2 revenues in Sleman Regency were due to technological factors, limited facilities and infrastructure as well as budget limitations, while factors that could support included commitment to human resources, political, economic and social conditions which supports increasing PBB-P2 revenue.

Keywords: strategy, PBB-P2

I. INTRODUCTION

Every State which declares itself to be an independent State must have a goal to be achieved. As one of the independent countries, Indonesia has the objectives listed in the fourth paragraph of the opening of the basic constitution namely the 1945 Constitution of the Republic of Indonesia (hereinafter abbreviated as the 1945 Constitution), among others, to protect all the people of Indonesia and all of Indonesia’s blood and to promote public welfare, educating the nation’s life and participating in carrying out world order based on freedom, eternal peace and social justice.

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