PENGELOLAAN PAJAK BUMI DAN BANGUNAN DI BAPENDA KABUPATEN LUWU TIMUR
DOI:
https://doi.org/10.26618/kimap.v5i4.15572الملخص
The aim of this research is to find out the procedures for managing Land and Building Tax in East Luwu Regency. This type of research uses qualitative methods. The data collection techniques used in this research were observation, interviews and direct documentation in the field. The informants in this research consisted of 5 people. The results of this research show that the East Luwu Regency Regional Revenue Agency has managed rural and urban land and building taxes based on 4 management functions, namely planning, organizing, implementing and supervising based on the main duties and functions of the agency. However, this cannot be said to be optimal in its management considering that there are several obstacles in the management of rural and urban land and building taxes, including that there are still many taxpayers who are not yet fully aware of the importance of paying taxes for regional development.
التنزيلات
منشور
إصدار
القسم
الرخصة
In the event that the article is accepted by the Editorial Team of KIMAP: Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online) and there is a decision to publish the article, the copyright of the article passes to KIMAP: Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online).
The Department of Public Administration, Faculty of Social and Political Sciences, Universitas Muhammadiyah Makassar in collaboration with the Indonesian Association for Public Administration (IAPA) as the publisher of the Scientific Review of Public Administration, with registration number ISSN 2746-0460 (online) holds the copyright to all articles published in this journal.
The Department of Public Administration, Faculty of Social and Political Sciences, University of Muhammadiyah Makassar in collaboration with the Indonesian Association for Public Administration (IAPA) has the right to reproduce and distribute this article and the author is not allowed to republish the same article that has been published in this journal.
Manuscript Authenticity and Copyright Statement can be downloaded: Click Here
After filling out the statement, please send it via email: kimap@unismuh.ac.id
