REALISASI PENDAPATAN PAJAK BUMI DAN BANGUNAN KOTA SEMARANG TAHUN 2012 - 2016

Abstract

Local government financing in carrying out government duties and development always requires a source of acceptable acceptance dependable. As an autonomous region, each region has financial resources which may be collected from its own territory under the appropriate Regional Regulations with legislation or also called the original revenue. The author takes the title of research "Realization of Income and Land Tax Building of Semarang City in 2012 - 2016 "due to the income coming from of the Land and Building Tax in Semarang City has potential very large and always exceed the target each year set by Semarang City Government. This study was conducted with the aim to knowing how the realization of PBB Semarang City which every year always optimal, and any obstacles experienced by the City Government Semarang in achieving the UN target. Research This Final Project using descriptive qualitative research method. Data source obtained from Regional Financial Management and Assets Office (DPKAD) Semarang City. The results showed that the income of the land tax Building in Semarang City every year always reaches the target even beyond it. The UN has considerable potential in improving regional income in Semarang City. In the management of the United Nations, the City Government Semarang experienced several obstacles, among them many tax objects not covered by the place of payment, lack of public awareness, weakness law enforcement, and a less valid database of payment data. Based on the results of the study found several problems unsolved. So the authors propose some suggestions for managing the UN at the Municipal Finance and Asset Management Department Semarang so as not to lose its potential. The suggestion is improving and speed up UN services, socialize to improve public awareness of the importance of paying taxes, creating cooperation with law enforcement agencies such as prosecutors and police in socialization activities so that taxpayers are encouraged to fulfill its obligations in paying the UN, the addition of the Regional Tax employee to simplify and accelerate UN services and increase facilities still lacking and repairing existing infrastructure.