ABSTRAK Anwarrrrrrrrrrrrrrrr
ABSTRAK Anwarrrrrrrrrrrrrrrr
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ABSTRACT
AHMAD ANWAR SAWITI, NPM: 16.18.04971, the title "REGULATION OF
IMPLEMENTATION OF RIVER UPSTREAM NORTH DISTRICT NUMBER
09 OF 2012 CONCERNING TAX ON RURAL LAND AND BUILDING IN
DISTRICT Amuntai region NORTH DISTRICT NORTH RIVER UPSTREAM
(CASE STUDY VILLAGE PAKAPURAN, PAMINTANGAN, AND
Panangian)" under the guidance of Mrs. Norsanti, S. Sos, M.AP as supervisor I
and Mrs. Munawarah, s.Sos, M.AP as supervisor II.
The Land and Building Tax has a significant role in the sustainability and smooth
development, so it needs to be handled and managed more intensively. On the
Implementation of land and building tax in the District of North Amuntai there are some
problems, lack of public awareness, the absence of direct billing and socialization are not on
target. The purpose of research To know Implementation Regional Regulations and any
factors that hinder the implementation of the Regional Regulation No. 9 of 2012.
This study uses a qualitative approach with a qualitative descriptive type. Data collection
techniques used were interviews, observation and documentation. Source of data taken
purposively. There are 16 informants. Then the data were analyzed using techniques
including theoretical concept reference and verification or conclusion drawing.
The results of this study indicate that the implementation of this Regional Regulation has run
quite well. But there are still shortcomings in terms of delivering information about this tax
that is still not optimal to the community as a target of tax objects and the Tax and
Retribution Office only socializes to the Village Head and Village Officials who are located
in the District so that some people do not know about the Land Tax and Buildings that
resulted in the realization of Regional Regulation did not run optimally. The absence of
special staff in charge of billing in the village so that it becomes an obstacle in billing Land
and Building Tax. The absence of special incentives for staff in charge of billing in the
village becomes an obstacle for the village head to appoint staff because of the lack of special
incentives and the lack of public awareness. In this case, the efforts made are directing the
community directly so that the community can understand the importance of the payment of
the Land and Building Tax, maximizing the existing staff and providing incentives to
facilitate the organizers to collect the Land and Building Tax.
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