ABSTRAKKecamatan Bukit kecil merupa

ABSTRAK
Kecamatan Bukit kecil merupakan salah satu basis penerimaan Pajak Bumi dan Bangunan di Kota Palembang yang Proses pemungutannya di bantu oleh pihak Kecamatan. Pelaksanaan penerimaan Pajak Bumi dan Bangunan di Kecamatan Bukit Kecil sebagian telah mampu memberikan kontribusi tetapi belum efektif sepenuhnya. Penelitian ini bertujuan untuk mengetahui efektivitas pemungutan Pajak Bumi dan Bangunan di Kecamatan Bukit Kecil Kota Palembang.
Pendekatan penelitian ini menggunakan pendekatan Kualitatif, jenis penelitian ini penelitian deskriptif. Fokus penelitian menggunakan Konsep Martani dan Lubis yang terdiri dari 3 pendekatan efektivitas yang terdiri dari Pendekatan Sumber, Pendekatan Proses dan Pendekatan Sasaran. Informan pada penelitian ini adalah Camat Bukit Kecil, Seketaris Camat, Kepala UPTD Dispenda , Kasi Pemerintahan dan beberapa warga masyarakat di Kecamatan Bukit Kecil Palembang.
Hasil penelitian menunjukkan, komponen Pendekatan Sumber dan pendekatan Proses sudah efektif, dan Pendekatan Sasarannya belum efektif. Adapun hal yang menjadi penghambat yang dihadapi antara lain kurang taat dan kurangnya kesadaran wajib pajak dalam membayar pajak dan kurang giatnya aparat dalam melakukan penagihan dan kurangnya sanksi yang tegas terhadap wajin pajak yang tidak taat.
Rekomendasi dari hasil penelitian ini antara lain meningkatkan motivasi para pemungut pajak bumi dan bangunan dan juga melakukan sosialisasi kepada wajib pajak tentang pentingnya membayar pajak untuk mencapai tujuan pembangunan daerah.


Kata Kunci: Efektivitas, Pemungutan, Pajak Bumi dan Bangunan, Pendekatan Sumber, Pendekatan Proses, Pendekatan Sasaran.

Hasil (Inggris) 1:

ABSTRACTSub small hill is one of the bases of Earth and building tax receipt in Palembang that AIDS in the process of pemungutannya by the districts. The implementation of the tax revenue of the Earth and a building in the small hill portion has been able to contribute but not yet fully effective. This research aims to know the effectiveness of Tax collection Earth and buildings in the small hill town of Palembang. Approach this research using Qualitative approach, the kind of this research is descriptive research. The focus of the research is to use the concept of the Martani and Lubis consisting of 3 approaches the effectiveness of that Approach consists of sources, Approaches the process and approach to the target. Informants in this study was the Head of a small hill, head of Seketaris, the head of UNIT Dispenda, head of the Government and some residents in the small hill Palembang. The results showed, the component Source Approach and Process approach is already effective, and Objective Approach has not been effective. As for things that become a barrier faced by, among others, less obedient and lack of awareness of tax payers paying in taxes and less giatnya apparatus in doing billing and lack of strict sanctions against tax wajin disobedient.Recommendations from this research results among other tax collectors increase the motivation of the Earth and buildings and also perform socialization to taxpayers about the importance of paying taxes to achieve the development goals of the region.Key words: effectiveness, the poll Tax, Earth and buildings, the source Approach, the approach of the process, the approach to the target.

Hasil (Inggris) 2:

ABSTRACT
Subdistrict small hill is one of the revenue base land and building tax in Palembang that the collection process was helped by the sub-district. Implementation of land and building tax receipts in the District Bukit Kecil most have been able to contribute but not yet fully effective. This study aims to determine the effectiveness of land and building tax collection in District Small Bukit Kota Palembang.
This research approach uses qualitative approach, this research is descriptive research type. The focus of research using the concept of Martani and Lubis consisting of 3-effectiveness approach consisting of Approach Resources, Process Approach and Approach Goals. Informants in this study is the Head Small Hill, Secretary Head, Head of Revenue UPTD, Head of Government and several villagers in the district of Bukit Kecil Palembang.
The results showed, components Approach Resources and Process approach has been effective, and the goal is not yet effective approach. The thing that is a barrier faced include less observant and lack of awareness of taxpayers in paying taxes and a lackluster authorities in collecting and lack of strict sanctions against wajin tax disobedient.
Recommendations of the results of this study include increasing the motivation of the tax collectors Land and building and also socialized to taxpayers about the importance of paying taxes to achieve the goal of regional development. Keywords: Effectiveness, Collection, Land and building tax, approach Resources, process approach, approach Goals.