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PERENCANAAN PENGELOLAAN PENDAPATAN ASLI DAERAH SEKTOR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN BLORA Nugrahadi, Robi; Sarwono, Sarwono; Riyanto, Riyanto
JPSI (Journal of Public Sector Innovations) Vol 2, No 2 (2018): Mei 2018
Publisher : Department of Public Administration, Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (336.902 KB) | DOI: 10.26740/jpsi.v2n2.p61-71

Abstract

This research background is property tax management authority transfer by center government to local government according to the laws of local tax number 28 in 2009. The purpose is to make government financial independently and increase local revenue in property tax sector. Problem of that condition is local government must be set up many supporting factors, that is human resources especially property appraisal, computer and server tools, operating system and data base, compatibel files and service room, and exist budget to implement intensification and extensification tax program. Readiness of supporting factors are very influence optimization level of property tax revenue. According that condition, this research purpose is to analyse property tax management in Blora Regency so that from result of analysing can be arrange scenario planning which is consider uncertainty situation in future. Collecting data method of this research use Miles, Huberman, and Saldana method (2014), while scenario planning analysis use TAIDA method from Lindgren and Bandhold (2003). Result of this research is Government of Blora Regency has not maximaly implement property tax management yet. That condition based on empirical fact which is only one man appraisal to analyse NJOP with more than 500 thousand property tax object in Blora Regency. That situation cause property tax revenue not accordance with real potension.
Optimalisasi Penerimaan Pendapatan Asli Daerah Sektor Pajak Bumi dan Bangunan Perdesaan dan Perkotaan Nugrahadi, Robi
Jurnal Ilmiah Administrasi Publik Vol. 4 No. 1 (2018): Jurnal Ilmiah Administrasi Publik (JIAP)
Publisher : Badan Penerbitan Jurnal (BPJ) FIA-UB

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jiap.2019.004.01.5

Abstract

Since The Law of Local Tax Number 28 in 2009 apply, Property Tax become one of the local tax that is manage by local government. Existence opportunity of property tax require the local government to optimize program in order to use budget efficiently and increase local revenue. Optimum program is the best effort to increase local revenue. This research intent on make an analysis the factors which must be prepare and the strategy that is planned to increase local revenue. This research approach is qualitative with literature study method. The results indicate that any factors which must be prepare efficiently to manage property tax, that is implementation regulation, human resources, infrastructure tool, and exist budget. Be sides the factor, strategy which must be done to increase local revenue, that is mapping sell value of the land object, update tax data object, giving primeservice, collecting with structure, and giving information on whole a scale.