ANALYSIS OF THE IMPLEMENTATION OF INTENSIFICATION STRATEGIES IN INCREASING RURAL AND URBAN LAND AND BUILDING TAX (PBB)-(P2) AT THE REGIONAL REVENUE AGENCY (BAPENDA) OF MINAHASA REGENCY
Keywords:
Insentification, PBB-P2, BAPENDAAbstract
This study aims to determine the implementation of regional tax intensification strategies carried out by the Regional Revenue Agency (BAPENDA) of Minahasa Regency. This research method uses a qualitative descriptive method. The results of this study, the implementation of the Rural and Urban Land and Building Tax (PBB)-(P2) intensification strategy at the Minahasa Regency Regional Revenue Agency (BAPENDA) is carried out based on important aspects in intensification, namely institutional or organizational aspects where the authority is enlarged, the implementation of intensification in stages, starting from the district level to the village level, command and supervision are Top Down or from top to bottom and Bottom Up reporting from bottom to top. The administrative aspect where tax counseling is increased by taking a direct approach to the community, providing easily accessible payment places, utilizing technology so that bookkeeping and PBB-P2 payments can also be done online, helping the community by establishing payment services at the sub-district office that exists or is close to their respective residential areas, and providing sanctions or punishment for those who violate. The aspect that has not been done is the personnel aspect.
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