Effectiveness Of Land And Building Tax Revenue Acceptance In The Regional Revenue Agency Of Bekasi City
DOI:
https://doi.org/10.54783/dialektika.v22i1.218Keywords:
Effectiveness, Rural and Urban Land and Building Taxes, Bekasi.Abstract
Rural land and building tax is a tax implemented in every region that is imposed on land and buildings except for plantation, forestry and mining activities. The main problem in this research is the ineffectiveness of rural and urban land and building tax revenue in 2020-2022 which has not yet reached the target for 2021 and 2022 due to the Covid-19 pandemic which has an impact on the economic condition of taxpayers so that they cannot pay their tax bills and There are still taxpayers whose level of compliance is minimal. The ineffectiveness of rural and urban property and land tax revenue at the Bekasi City Regional Revenue Agency (Bapenda) gave rise to the idea of finding out the reasons for this and what solutions could make revenue more effective. Data collection techniques include: documentation, observation, interviews and literature study. The results of this research show that the effectiveness of rural and urban land and building tax revenue at the Bekasi City Bapenda has not been effective. This is because the database of tax objects and taxpayers at the Bekasi City Bapenda does not carry out data collection again from 2019 to 2023 so that the data used in issuing tax payable notification letters tends to be inaccurate and active collection through forced letters has not been carried out.
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