STRATEGI PENAGIHAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi pada Badan Pelayanan Pajak Daerah Kota Malang Tahun 2013-2017)

Abstract

As a result of the issuance of Law No. 28 of 2009 concerning regional taxes and regional
levies, most regional governments have received the transfer of authority for PBB-P2
collection from the central government to regional governments. In terms of this
transfer BP2D Malang City is still experiencing obstacles in terms of data collection of
Taxpayers (WP). This research refers to the effectiveness theory which aims to
determine the extent to which the strategies applied by Malang City BP2D in PBB-P2
billing. The method of data collection in this study uses a semi-structured survey method
and documentation related to the data needed. Analysis of the data in this study after the
data was collected was condensed to the data which was then presented by taking into
account the continuity of the data for conclusions. The results showed that the the
strategy for optimizing PAD revenues through PBB-P2 collection was successful.