The Evaluation of Effectiveness on Management Transfer of Land and Building Tax for Rural and Urban Sector from Central Government to Regional Government in Indonesia

Abstract

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