Efektivitas Pemungutan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) dalam rangka Peningkatan Pendapatan Asli Daerah (PAD) di Kecamatan Sunggal Kabupaten Deli Serdang

Abstract

Land and Building Tax is a type of tax that contributes the largest to regional income, so the entire collection process is carried out by the regional government and the results are returned to the region. Therefore, the Deli Serdang Regency Regional Revenue Agency through the Technical Implementation Unit of the Sunggal District Regional Revenue Agency collaborates with the Village Head and Hamlet Head in each village to maximize PBB-P2 collection. This research aims to see the Effectiveness of Collecting Rural and Urban Land and Building Tax (PBB-P2) in the context of increasing Regional Original Income (PAD) in Sunggal sun-district, Deli Serdang Regency. By using descriptive methods with a qualitative approach. In this research, researchers conducted interviews with informants, from the Head of the Sunggal District Regional Revenue Agency Implementation Unit, staff of the Sunggal District Regional Revenue Agency Implementation Unit, Village Heads and Hamlet heads. The data obtained was then analyzed qualitatively using Duncan's theoretical approach which revealed measurements of the effectiveness of indicators of goal achievement, integration and adaptation. From this research it can be seen that, the effectiveness of collecting rural and urban land and building tax (PBB-P2) in the context of increasing local revenue (PAD) in Sunggal sub district, Deli Serdang Regency has not been effective as seen from the achievement of the goal, namely the realization of PBB payments in Sunggal sub-district. far from the predetermined target. The second measure, namely integration, has been socialized, but there are still many people who are not aware of the importance of paying PBB. And the last one is adaptation, there is still a lack of human resources due to the absence of training for hamlet heads in the UN collection. However, the facilities and infrastructure are adequate to carry out PBB collection.