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The purpose of this study is to determine the expansion and intensification of the taxpayer and its effects on the revenue of Personal Income of Pratama Tax

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Objective - This study will analyze the evaluation of effectiveness on management transfer of Land and Building Tax for rural and urban sector from central government to regional government. Methodology/Technique - The research methodology used which includes the literature study, field study, and data analysis. A literature study by reading and studying the theories related to the topic will be discussed by the author. This information is obtained from books, the interview, the author simply involves employee in Regional Revenue Offices and Section Extensification in Tax office. The number of samples Regional Revenue Office employee who conducted the interview are 3 (three) people and Extensification Section employee in Tax Office are 2 (two) people. Findings - the transfer of the collection of PBB-P2 from the central government to the municipality or county has been running effectively and efficiently. In terms of implementation of the PBB-P2 delegation, there are still obstacles that need to be dealt with quickly and appropriately so in accordance with the implementation of the specified targets Novelty - Land and Building Tax is one of the important sources of regional government revenue for financing the implementation of regional government activities. Therefore, cooperation needed between the central government (the giver) and regional government (the receiver) so the delegation of authority to collect the PBB-P2 (Land and building tax for rural and urban sector) can be effective. Type of Paper - Conceptual Keywords: Land and Building Tax, Tax, Regional Revenue Office, PBB-P2

The purpose of this writing is to determine how the implementation of policies in terms of taxation, in particular the application of income tax on the joint venture, both based on the application of tax laws and regulations, as well as based on the agreement with the contractual agreements in the Joint Venture. The method of research used in writing this thesis is descriptive method. Descriptive method used by the writer after collecting data and information gained, so it can be explained, and then to draw conclusions in a systematic, factual, and accurate information on the facts of the problem studied. The result of writing this thesis is an understanding of the application of income tax on its Joint Venture. Given this research, the reader is expected to increase knowledge about the implementation of corporate tax in the Joint Venture. In addition, the company is expected to implement the tax policy on its Joint Venture with better in the future.

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