Potential For Land And Building Tax Receipts Rural And Urban Sector (PBB-P2) In Laumil Village, Tigalingga District, Dairi Regency

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Potential for Land and Building Tax Receipts Rural and Urban Sector (PBB-P2) in Laumil Village, Tigalingga District, Dairi Regency

Introduction

Land and Building Tax Rural and Urban Sector (PBB-P2) is one of the significant sources of regional income, originating from taxes collected from land and building owners. This tax revenue is closely related to the potential tax in an area. The higher the tax potential, the greater the income that can be generated by the local government. In Laumil Village, Tigalingga District, Dairi Regency, the potential for PBB-P2 revenue has not yet reached the expected target even though the level of taxpayer compliance is adequate. This study aims to explore more deeply about the potential for land and building tax revenue in Laumil Village.

Background

Laumil Village is a rural area located in Tigalingga District, Dairi Regency. The village has a relatively small population and a limited economy. Despite the small size of the economy, the village has a significant number of land and building owners who are required to pay PBB-P2. However, the potential for tax revenue in the village has not been achieved, and the level of taxpayer compliance is not optimal. This study aims to identify the causes of the low potential for tax revenue and to provide recommendations for increasing the potential for PBB-P2 revenue.

Methodology

The study used a qualitative approach, with data collection methods including interviews and observations. The study was conducted in Laumil Village, and the data was collected from land and building owners, as well as from local government officials. The study aimed to identify the causes of the low potential for tax revenue and to provide recommendations for increasing the potential for PBB-P2 revenue.

Analysis and Explanation

One of the main causes of why the potential for tax revenue in Laumil Village has not been achieved is the lack of accurate data regarding existing tax objects. Many land and buildings have not been registered and are taxed, so that they lose significant income potential. In this context, re-data collection is very important to ensure that all tax objects are subject to PBB-P2 in accordance with applicable regulations.

In addition, the economic conditions of the community in Laumil Village also affect the potential for tax revenue. People who have low income may face difficulties in paying taxes, so as to reduce the level of tax revenue even though compliance in payment is high. Therefore, local governments need to take a more humanist approach in managing taxes, such as providing socialization about the importance of paying taxes and ways to facilitate the public in fulfilling their tax obligations.

Causes of Low Potential for Tax Revenue

The study identified several causes of the low potential for tax revenue in Laumil Village. These causes include:

  • Lack of accurate data regarding existing tax objects
  • Economic conditions of the community
  • Limited awareness of the importance of paying taxes
  • Difficulty in paying taxes due to low income

Recommendations for Increasing Potential for Tax Revenue

To increase the potential for PBB-P2 revenue, Laumil Village Head Office needs to take strategic steps. Among them is to conduct socialization to the public about the benefits of tax paid and invite them to participate in the data collection of tax objects. With community involvement, it is expected to increase awareness and compliance in paying taxes. In addition, the use of information technology in data collection and tax management can be an efficient solution to maximize the potential for revenue.

Conclusion

In conclusion, the potential for land and building tax revenue in the rural and urban sector in Laumil Village, Tigalingga District, Dairi Regency is still not meeting the expected targets. However, by increasing data collection of tax objects and increasing public awareness, local governments can significantly increase income from the tax sector. Implementation of the right strategy and collaboration between the government and the community will greatly affect the success of future tax collection.

Limitations of the Study

This study has several limitations. Firstly, the study was conducted in a single village, and the results may not be generalizable to other areas. Secondly, the study relied on qualitative data, which may not provide a comprehensive understanding of the causes of the low potential for tax revenue. Finally, the study did not provide a detailed analysis of the economic conditions of the community in Laumil Village.

Future Research Directions

Future research should aim to:

  • Conduct a more comprehensive analysis of the economic conditions of the community in Laumil Village
  • Identify the causes of the low potential for tax revenue in other areas
  • Develop a more effective strategy for increasing the potential for PBB-P2 revenue

References

  • [List of references cited in the study]

Appendix

  • [List of appendices, including additional data and tables]

Abstract

This study aims to explore the potential for land and building tax revenue in Laumil Village, Tigalingga District, Dairi Regency. The study used a qualitative approach, with data collection methods including interviews and observations. The study identified several causes of the low potential for tax revenue, including lack of accurate data regarding existing tax objects, economic conditions of the community, limited awareness of the importance of paying taxes, and difficulty in paying taxes due to low income. The study provides recommendations for increasing the potential for PBB-P2 revenue, including conducting socialization to the public about the benefits of tax paid and inviting them to participate in the data collection of tax objects.
Q&A: Potential for Land and Building Tax Receipts Rural and Urban Sector (PBB-P2) in Laumil Village, Tigalingga District, Dairi Regency

Frequently Asked Questions

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

A: Land and Building Tax Rural and Urban Sector (PBB-P2) is one of the significant sources of regional income, originating from taxes collected from land and building owners.

Q: Why is the potential for PBB-P2 revenue in Laumil Village not meeting the expected targets?

A: The potential for PBB-P2 revenue in Laumil Village is not meeting the expected targets due to several causes, including lack of accurate data regarding existing tax objects, economic conditions of the community, limited awareness of the importance of paying taxes, and difficulty in paying taxes due to low income.

Q: What are the causes of the low potential for tax revenue in Laumil Village?

A: The causes of the low potential for tax revenue in Laumil Village include:

  • Lack of accurate data regarding existing tax objects
  • Economic conditions of the community
  • Limited awareness of the importance of paying taxes
  • Difficulty in paying taxes due to low income

Q: What are the recommendations for increasing the potential for PBB-P2 revenue?

A: The recommendations for increasing the potential for PBB-P2 revenue include:

  • Conducting socialization to the public about the benefits of tax paid
  • Inviting the public to participate in the data collection of tax objects
  • Using information technology in data collection and tax management

Q: How can local governments increase the potential for PBB-P2 revenue?

A: Local governments can increase the potential for PBB-P2 revenue by:

  • Implementing the right strategy
  • Collaborating with the community
  • Providing socialization about the importance of paying taxes
  • Facilitating the public in fulfilling their tax obligations

Q: What are the limitations of this study?

A: The limitations of this study include:

  • The study was conducted in a single village, and the results may not be generalizable to other areas
  • The study relied on qualitative data, which may not provide a comprehensive understanding of the causes of the low potential for tax revenue
  • The study did not provide a detailed analysis of the economic conditions of the community in Laumil Village

Q: What are the future research directions?

A: Future research should aim to:

  • Conduct a more comprehensive analysis of the economic conditions of the community in Laumil Village
  • Identify the causes of the low potential for tax revenue in other areas
  • Develop a more effective strategy for increasing the potential for PBB-P2 revenue

Q: What are the implications of this study for local governments?

A: The implications of this study for local governments are:

  • The need to implement the right strategy to increase the potential for PBB-P2 revenue
  • The importance of collaborating with the community to increase awareness and compliance in paying taxes
  • The need to provide socialization about the importance of paying taxes and facilitate the public in fulfilling their tax obligations

Q: What are the implications of this study for the community?

A: The implications of this study for the community are:

  • The need to increase awareness of the importance of paying taxes
  • The need to participate in the data collection of tax objects
  • The need to collaborate with local governments to increase the potential for PBB-P2 revenue.