Journal of Governance and Public Policy
Vol 1, No 2: June 2014

Transisi Pengelolaan Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan Di Kabupaten Sleman

Sarwana, Tamzis ( PNS Kabupaten Sleman, DIY)
Mutiarin, Dyah ( Dosen Magister Ilmu Pemerintahan Uni-versitas Muhammadiyah Yogyakarta)



Article Info

Publish Date
30 Oct 2016

Abstract

Strengthen central government’s  financial policy areas mor e pronounced with enactment of  Law No.28/2009 onLocal Taxes and Levies which authorizes 11 types of  local taxes, including authority to manage land and building taxRural and Urban (PBB-P2). The study was conducted in Sleman regency government to know pendaerahan process,transition and implementation as well as the picture before and after the transition of  the management PBB-P2 years2009-2013. Descriptive and qualitative research methods, data collection techniques with interviews, documentation,and questionnaires. Qualitative descriptive data analysis techniques and interactive data analysis. Conclusion research1. Tax Pendaerahan under Law No.28/2009 implemented by the authority manages the collection of  10 of the 11types of  taxes for 2-6 years on average above 100%. 2. Transition PBB-P2 management optimal implemented by theRegional Regulation and drafting the decree, the formation of  Receipt, preparation and improvement of  human re-sources, the availability of budget, equipment, data, and the establishment of  partnerships. 3. Implementation ofPBB-P2 management authority in the transition to establishment of technical regulations, administration, and man-agement system PBB-P2. 4. Picture before and after the transition of  the PBB-P2 management in Sleman regencygovernment showed its management work well. Researchers suggestion is to expand co-operation, maintenance andrenewal of  the United Nations data bases PBB-P2, increased capacity and welfare of  the United Nations managersPBB-P2.

Copyrights © 2014






Journal Info

Abbrev

gpp

Publisher

Subject

Social Sciences

Description

The journal aims to publish research articles within the field of Public Policy and Governance, and to analys a range of contemporary political and governing ...