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Yanuar, Ryan Dwi
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Humanities Social Sciences

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Analisis Aspek Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (Pbb-P2) Di Bapenda Kabupaten Garut Tahun 2021 Husudur, Misbah; Agustianto, Jiwa Pribadi; Yanuar, Ryan Dwi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 4: Juli 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i4.4057

Abstract

The purpose of this study was to analyze the compliance aspects of rural and urban land and building (PBB-P2) taxpayers at the Bapenda (Regional Revenue Agency) of Garut Regency in 2021, the obstacles faced in increasing the compliance of PBB-P2 taxpayers at the Garut Regency Bapenda, and how to overcome these obstacles. This study used a qualitative methodology. The author used primary and secondary data obtained from interviews, literature study, and observation. A descriptive method was used, along with data analysis technique of interaction model. Based on the results of the study, it can be concluded that the compliance level of rural and urban land and building taxpayers in Garut Regency in 2021 was less than optimal as the compliance rate was 94.2%. The obstacles faced in increasing taxpayer compliance in Garut Regency Bapenda were related to the rules and sanctions for the imposition of PBB-P2. Efforts that can be made to overcome these obstacles are for the tax office to conduct direct campaigns to taxpayers; boththrough print media and social media.
Analisis Efektivitas Pemberian Insentif Pajak Hiburan Pada Masa Pandemi Covid-19 Di Badan Pengelola Keuangan Daerah Kota Tangerang Tahun 2019-2021 Agustina, Melina; Agistianto, Jiwa Pribadi; Yanuar, Ryan Dwi
Jurnal Ilmu Administrasi Publik Vol. 4 No. 6: November 2024
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/jiap.v4i6.4455

Abstract

The effectiveness of providing entertainment tax incentives is a method uses to achieve targets in realization. This study aimed to determine how effective the provision of entertainment tax incentives at the Tangerang City Regional Financial Management Agency in 2019-2021. This research method used descriptive qualitative methods through data collection techniques using observations, interviews, documentation. Informants were selected using purposive sampling technique and have expertise in this field. The results of this study indicated that the effectiveness of providing entertainment tax incentives in increasing local revenue at BPKD Tangerang City has not been maximized in its realization so that it does not reach the target in the implementation process there are still obstacles that affect the effectiveness of providing entertainment tax. There are also several ways that can be done to optimize effectiveness, such as by improving online services, improving applications so that there are no errors and maintenance, socializing and educating taxpayers and maintaining local economic sustainability by providing direct support to taxpayers.
Co-Authors Agistianto, Jiwa Pribadi Agustianto, Jiwa Pribadi Agustina, Melina Husudur, Misbah