ANALISIS OPTIMALISASI INOVASI PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) DI KABUPATEN SUMBAWA

Abstract

This research discusses the Optimization Analysis of Rural and Urban Land and Building Tax Innovations in Sumbawa Regency. This research aims include; 1. Analyzing the Optimization of Rural and Urban Land and Building Taxes in Sumbawa Regency. 2. Know innovations to optimize rural and urban land and building taxes in Sumbawa Regency. The research method used by the author in this research is the Qualitative Descriptive approach method. Qualitative Descriptive is a research method based on the philosophy of postpositivism used to research the conditions of natural objects where the researcher is the key instrument for data collection techniques. Information from respondents selected in this research to be the object of structured interviews was 5 people, including Structural Officials of the Regional Revenue Agency of Sumbawa Regency and the Community as Taxpayers of Rural and Urban Land and Building Tax. The research results include management aspects including planning management, including facilities, budget, human resources, services and output. SPPT PBB-P2 is still felt to be not good and needs to be improved further. From the aspect of organizational management including structure, apparatus and performance, it is still felt to be not good and needs to be improved. Furthermore, the Management Aspects of Implementation of SOPs, Incentives and Loyalty are felt to be quite good at the moment and finally the Supervision Management Aspects including Service Quality, Data Collection and Determination as well as Billing and Inspection are felt to be quite good and continue to be maintained. The conclusion is that Rural and Urban Land and Building Tax Innovation needs to be carried out in Sumbawa Regency in order to Optimize Original Regional Income from the PBB-P2 sector.