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All Journal Socius: Social Sciences Research Journal Kybernology : Jurnal Ilmu Pemerintahan Dan Administrasi Publik
Kuke, Sri Dewanti
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Religion Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Efektivitas Pemungutan Pajak Bumi dan Bangunan di Kantor Kelurahan Bongohulawa Kecamatan Limboto Kabupaten Gorontalo Kuke, Sri Dewanti; Isa, Rusli; Tantu, Romy
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 1, No 12 (2024): July
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.11959693

Abstract

The purpose of this research is to describe the effectiveness of Land and Building tax collection in at the office of Bongohulawa village, Limboto subdistrict of Gorontalo Regancy, according to four indicators; input, throughput, output, and outcome. The object is the office og Bongohulawa village in Limboto Subdistrict of Gorontalo Regency. This is a descriptive qualitative research, the data is collected through observation, interviews, and documentation to be analysed qualitatively. The result of this research shows that (1) the input had been done effectively according to the procedures established by the office, (2) throughput or informing about the land and building tax by giving the tax return to every head of the villages to facilitate the payment at the post office, bank, or directly to the head of the village, (3) the output indicator shows that the tax collection had not done according to the target, and (4) outcome indicatortells that the tax payment procedures and mechanism implemented at the office had been done effectively. Therefore, according to the result above it can be concluded that the effectiveness of Land and Building tax collection had not been done effectively and led to the tax revenue target unachieved. It means that not all the people living in Bongohulawa village were aware of the tax payment, and that it is recommended to recognize the important of settling the tax payment.
EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KANTOR KELURAHAN BONGOHULAWA KECAMATAN LIMBOTO KABUPATEN GORONTALO Kuke, Sri Dewanti; Isa, Rusli; Tantu, Romy
Kybernology Jurnal Ilmu Pemerintahan dan Administrasi Publik Vol. 2 No. 2 (2024): Desember 2024
Publisher : Yayasan Panca Bakti Wiyata Pangandaran

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Tuljulan dari pelnellitian ini adalah ulntulk melngidelntifikasi dan melnjellaskan elfelktivitas pelmulngultan pajak bulmi dan bangulnan di Kantor Kellulrahan Bongohullawa, Kelcamatan Limboto, Kabulpateln Gorontalo, delngan melnggulnakan elmpat indikator: Inpult, Throulghpult, Oultpult, dan Relsullt. Objelk didalam pelnellitian ini adalah Kantor Kellulrahan Bongohullawa Kelcamatan Limboto Kabulpateln Gorontalo, kelmuldian meltodel yang digulnakan dalam pelnellitian ini yaitul meltodel delskriptif kulalitatif. Adapuln telknik dalam pelngulmpullan data pelnelliti melnggulnakan telknik obselrvasi, wawancara, dan dokulmelntasi delngan analisis data selcara kulalitatif. Hasil pelnellitian ini melnulnjulkan bahwa  (1) Inpult suldah dijalankan selsulai delngan  langkah-langkah dan  proseldulr yang ditelrapkan olelh Kantor Kellulrahan Bongohullawa Kelcamatan Limboto Kabulpateln Gotontalo dan telrbilang suldah elfelktif, (2) Throulghpult, dalam pelngimformasian melngelnai pajak bulmi dan bangulnan yaitul delngan melmbelrikan sppt mellaluli tiap kelpala kellulrahan selhingga melmuldahkan para wajib pajak tidak lagi melndatangi kantor kellulrahan dan suldah melmuldahkan dalam hal pelmbayaran mellaluli kantor pos, bank dan seltiap kelpala kellulrahan, (3) Oultpul,t dari hasil pelnellitian bahwa dari hasil pelmulngultan pajak bulmi dan bangulnan di Kantor Kellulrahan Bongohullawa Kelcamatan Limboto Kabulpateln Gorontalo bellulm selsulai delngan targelt yang diteltapkan selhingga bellulm dikatakan elfelktif, (4) Oultcomel, dalam melkanismel proseldulr pelmbayaran pajak bulmi dan bangulnan di Kantor Kellulrahan Bongohullawa Kelcamatan Limboto Kabulpateln Gorontalo suldah telrbilang baik. Belrdasarkan hasil pelnellitian ini dapat disimpullkan bahwa Elfelktivitas Pelmulngultan Pajak Bulmi dan Bangulnan bellulm belrjalan selcara elfelktif selhingga pelndapatan ataul targelt yang ditelntulkan bellulm selsulai delngan yang suldah diteltapkan selhingga dapat dikatakan masyarakat Kellulrahan Bongohullawa Kelcamatan Limboto Kabulpateln Gorontalo masih kulrang kelsadaran dalam hal pelmbayaran pajak bulmi dan bangulnan selhingga dihimbaul ulntulk lelbih melningkatkan ataul melnyadari bahwa pelmbayaran pajak bulmi dan bangulnan itul sangat pelnting.
Co-Authors Romy Tantu Rusli Isa