Sistem dan Prosedur Pemungutan Pajak Bumi dan Bangunan dalam Meningkatkan Pendapatan Asli Daerah (Studi pada Bapenda Dairi)

Abstract

Land and Building Taxes in rural and urban sector (PBB P2) in Dairi Regency are regulated through Dairi Regency Regional Regulation Number 1 of 2024 concerning regional taxes. Rural and urban land and building taxes have considerable potential to influence the initial increase in regional income in Dairi Regency. However, in recent years, land and building tax revenues in rural and urban areas in Dairi Regency have not reached the target. Seeing the phenomenon that occurs, PBB-P2 can increase Regional Original Income, and tax collection is not yet optimal. Based on the description above, the author raises the title "System and Procedure for Collecting Land and Building Taxes in Increasing Originale Regional Income (Study At Regional Income Board Bapenda Of Dairi Regency)". This research aims to determine the implementation of the Dairi Regency Land and Building Tax collection system and procedures according to conditions in the field and to determine the amount of Land and Building Tax contribution to Dairi Regency's Regional Original Income. This research uses a qualitative research method with a descriptive approach. This method was chosen as one of the writing methods to get an overview of Land and Building Tax Collection Systems and Procedures in Increasing Regional Original Income (Study At Regional Income Board Bapenda Of Dairi Regency). The result of this research is to know about the Land Tax Collection System and Procedures in Increasing Originale Regional Income in Dairi Regency. Even though the target still needs to be optimized, the Dairi Regency Regional Revenue Board has carried out its duties in accordance with applicable government regulations.