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All Journal Nagari Law Review Jurnal Pengabdian Masyarakat Dharma Andalas
Fithrina, Hendria
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Efektivitas Pemungutan Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan Pasca Pengalihan Kewenangan Pemungutan Daerah Provinsi Sumatera Barat Fithrina, Hendria; Gusminarti, Gusminarti; Hardi, Luthfia Febrina
Nagari Law Review Vol 8 No 3 (2025): Nagari Law Review
Publisher : Faculty of Law, Andalas University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/nalrev.v.8.i.3.p.467-476.2025

Abstract

Law No. 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments regulates that the authority to collect Rural and Urban Land and Building Taxes is transferred from the Central Government to the Regional Government (Regency/City). This research is entitled The Effectiveness of Rural and Urban Land and Building Tax Collection (PBB P2) After the Transfer of Collection Authority to the Regions in West Sumatra Province. The aim of this research is to determine the effectiveness of Land and Building. Tax collection Rural and Urban in Padang City Bapenda. This type of research is empirical juridical with a qualitative approach. The source of data obtained is primary data with data collection methods through interviews and documentation. The results of the research obtained that the effectiveness of the Rural and Urban Land and Building Tax collected by the Padang City Bapenda is quite effective. That is, with an average of 80%. In 2019 the achievement value was 84.53%, in 2020 the achievement value was 83.06%, in 2021 the achievement value was 85.95%. In 2022 the achievement value was 87.35%. Furthermore, the results of research using descriptive show that the system and procedures for collecting Land Tax and The building is running as it should, but when it comes to paying the Land and Building Tax itself, taxpayers are still reluctant to make direct deposits to the designated Bank or Post and Giro Office and generally taxpayers tend to wait for the collection officer to make the collection.
Pendampingan dan Sosialisasi Pembentukan Koperasi Nagari Merah Putih Nagari Kudu Gantiang Kabupaten Padang Pariaman Gusminarti, Gusminarti; Fithrina, Hendria; Khairani, Khairani; Yuslim, Yuslim; Rosari, Anton; Romi, Romi; Darnis, Darnis; Fatimah, Titin; Zulfitri, Amelia; Syofiarti, Syofiarti; Andora, Hengki; Delyarahmi, Sucy; Warman, Kurnia; Fendri, Azmi
Jurnal Pengabdian Masyarakat Dharma Andalas Vol 4 No 1 (2025): Jurnal Pengabdian Masyarakat Dharma Andalas
Publisher : LPPM Universitas Dharma Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47233/jpmda.v4i1.2232

Abstract

Based on Presidential Instruction No.9/2025 the President ordered each village to form a Merah Putih Village Cooperative. Therefore, the Government of Nagari Kudu Gantiang in collaboration with the Department of State Administration Law, Faculty of Law, Andalas University conducted community service related to the establishment of the Merah Putih Nagari Cooperative. This activity aims to assist and socialize the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang as an effort to strengthen the community-based economy. The method used is in the form of socialization and assistance in the formation of the Nagari Merah Putih Cooperative in Nagari Kudu Gantiang. The result of this service is that the Nagari Merah Putih Cooperative of Nagari Kudu Gantiang has been established as a revitalization of the Kudu Gantiang Village Unit Cooperative (KUD) which has not carried out its business activities for a long time.
Co-Authors Azmi Fendri Darnis Darnis, Darnis Gusminarti, Gusminarti Hardi, Luthfia Febrina Hengki Andora Khairani Khairani Romi Romi, Romi Rosari, Anton Sucy Delyarahmi Syofiarti, Syofiarti Titin Fatimah Yuslim Yuslim Zulfitri, Amelia