Contribution Of Rural And Urban Building And Building Taxes (PBB-P2) To Regional Taxes In Medan City In 2015-2019

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Introduction

Rural and Urban Building and Building Tax (PBB-P2) is a tax that plays a crucial role in the implementation of development and improving the welfare of the community. As a source of regional income, PBB-P2 contributes significantly to the regional economy. In this context, this study aims to analyze the contribution of PBB-P2 to local taxes in the city of Medan during the 2015-2019 period. Additionally, this study aims to identify the obstacles faced by the Medan City Tax and Retribution Management Agency (BPPRD) in managing PBB-P2.

Background

PBB-P2 is a tax that is imposed on land and buildings that are owned, controlled, and utilized by individuals or entities. This tax has an important role in supporting regional autonomy, where the central government gives the authority to regional governments in its management. In this context, PBB-P2 is one of the potential sources of regional income and contributes significantly to the regional economy. However, the contribution of PBB-P2 in Medan during 2015-2019 had not yet reached the set targets, indicating the challenges and obstacles in the management of the tax.

Methodology

This study used secondary data taken from various sources, including taxation books, journals, e-books, tax-related news, as well as online resources that contain laws on taxation. In dealing with Pandemi Covid-19, data collection was carried out by interview methods and direct observations in the field, especially in Medan BPPRD. This method allows researchers to get a clearer picture of the PBB-P2 management process and the challenges faced by related agencies.

Results

The results showed that the contribution of PBB-P2 in Medan during 2015-2019 had not yet reached the set targets. This shows the challenges and obstacles in the management of the tax, which need to be analyzed more deeply. These obstacles can be in the form of administrative problems, lack of public awareness regarding tax obligations, and may also be technological challenges in the collection and management of tax data.

Discussion

The results of this study emphasize the importance of the contribution of PBB-P2 to regional development and the need for more attention from the local government in overcoming various existing obstacles. With maximum efforts, it is expected that PBB-P2 can be one of the main pillars in increasing regional income and welfare. Some steps that can be taken include increasing socialization regarding the importance of tax payments, improving the tax administration system, and utilizing information technology to facilitate the process of collecting data and tax payments.

Conclusion

In conclusion, this study highlights the importance of PBB-P2 in regional development and the need for more attention from the local government in overcoming various existing obstacles. With the right strategy, it is expected that the contribution of PBB-P2 to regional income can be increased and assist in improving the welfare of the people in the city of Medan.

Recommendations

Based on the analysis conducted, it is recommended that local governments formulate better strategies in the management of PBB-P2 going forward. Some steps that can be taken include:

  • Increasing socialization regarding the importance of tax payments
  • Improving the tax administration system
  • Utilizing information technology to facilitate the process of collecting data and tax payments

Limitations

This study has some limitations, including the use of secondary data and the limited scope of the study. However, this study provides valuable insights into the contribution of PBB-P2 to regional taxes in Medan City during the 2015-2019 period.

Future Research Directions

Future research directions include:

  • Conducting a more in-depth analysis of the obstacles faced by the Medan City Tax and Retribution Management Agency (BPPRD) in managing PBB-P2
  • Investigating the impact of PBB-P2 on regional development and welfare
  • Developing a more effective strategy for managing PBB-P2 in Medan City

References

  • [List of references used in the study]

Appendix

  • [Appendix containing additional information, such as raw data and tables]

Q: What is Rural and Urban Building and Building Tax (PBB-P2)?

A: PBB-P2 is a tax that is imposed on land and buildings that are owned, controlled, and utilized by individuals or entities. This tax has an important role in the implementation of development and improving the welfare of the community.

Q: What is the purpose of PBB-P2?

A: The purpose of PBB-P2 is to support regional autonomy, where the central government gives the authority to regional governments in its management. In this context, PBB-P2 is one of the potential sources of regional income and contributes significantly to the regional economy.

Q: What are the challenges faced by the Medan City Tax and Retribution Management Agency (BPPRD) in managing PBB-P2?

A: The challenges faced by BPPRD in managing PBB-P2 include administrative problems, lack of public awareness regarding tax obligations, and technological challenges in the collection and management of tax data.

Q: What are the steps that can be taken to improve the management of PBB-P2?

A: Some steps that can be taken include increasing socialization regarding the importance of tax payments, improving the tax administration system, and utilizing information technology to facilitate the process of collecting data and tax payments.

Q: What is the expected outcome of improving the management of PBB-P2?

A: The expected outcome of improving the management of PBB-P2 is that the contribution of PBB-P2 to regional income can be increased and assist in improving the welfare of the people in the city of Medan.

Q: What are the limitations of this study?

A: This study has some limitations, including the use of secondary data and the limited scope of the study.

Q: What are the future research directions?

A: Future research directions include conducting a more in-depth analysis of the obstacles faced by BPPRD in managing PBB-P2, investigating the impact of PBB-P2 on regional development and welfare, and developing a more effective strategy for managing PBB-P2 in Medan City.

Q: What are the implications of this study for policymakers and practitioners?

A: The implications of this study for policymakers and practitioners are that they should formulate better strategies in the management of PBB-P2 going forward, including increasing socialization regarding the importance of tax payments, improving the tax administration system, and utilizing information technology to facilitate the process of collecting data and tax payments.

Q: What are the recommendations for future research?

A: The recommendations for future research are to conduct a more in-depth analysis of the obstacles faced by BPPRD in managing PBB-P2, investigate the impact of PBB-P2 on regional development and welfare, and develop a more effective strategy for managing PBB-P2 in Medan City.

Q: What are the conclusions of this study?

A: The conclusions of this study are that PBB-P2 is an important source of regional income and contributes significantly to the regional economy, but the contribution of PBB-P2 in Medan during 2015-2019 had not yet reached the set targets, indicating the challenges and obstacles in the management of the tax.

Q: What are the appendices of this study?

A: The appendices of this study include additional information, such as raw data and tables.

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