IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI DESA SUNGAI PADUAN KECAMATAN TELUK BATANG KABUPATEN KAYONG UTARA

Juniarti E.01108034, Vevi (UNTAN)

PublikA, Jurnal Ilmu Administrasi Negara
Vol 1, No 1 (2012): PublikA, Edisi Perdana 2012

AbstractThe title of this research is “Policy Implementation Land and Building Tax Withholding di Desa Sungai PaduanKecamatan Teluk Batang Kabupaten Kayong Utara”. The purposes of this research is to know and analyze howthe communication occurs between the texes collector and the tax payer in doing the socialitation about the ruleof PBB collecting in Desa Sungai Paduan and to analyze factor one of the problem in held collecting PBB taxe’srule in Desa Sungai Paduan. Methot that being used to conduct this research is qualitative and the Edward IIItheory, that is about communication, resourees, disposotiuon, and the birocracy structure, but the theory used isonly about the communication and the resources. The result of this research shows that the communication thatoccuyrs between the taxes collector and the taxes payer is still not intensives so it causes the problem insocialization and it does not run effective. Moreover, the resources also becomes the problem in collecting thePBB taxes, including the finance that also influence the tools.Keywords: Policy Implementation, the PBB Collecting, and the Problem Factors.