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KINERJA PEGAWAI DALAM UPAYA OPTIMALISASI PENERIMAAN PAJAK BUMI DAN BANGUNAN DI  BADAN PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (BPPKAD) KOTA SURAKARTA

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Oleh : Yitno Puguh Martomo, Aprillia Dwi Hapsari

Keywords: Performance, optimization, Land and Building Tax.

Abstract

This research is a qualitative descriptive study that describes the reality accurately based on visible facts. This study aims to determine: how the performance of employees in BPPKAD Surakarta, what kind of obstacles are faced and what efforts that must be made to overcome these obstacles. Based on the results of the study it can be concluded that: 1) The performance of employees BPPKAD Surakarta in an effort to optimize land and building tax revenue is good. 2) The obstacle faced by employees in optimizing land and building tax revenue is that the data received is the data that used to be from KPP Pratama, while the subject and object of tax change and the tax subject does not report. From internal factors, taxpayers who do not receive or do not have SPPT and taxpayers still underestimate administrative sanctions for late payments of land and building tax. 3) Efforts to be made to overcome these obstacles are to carry out a re-examination and to overcome obstacles from internal factors in the field of billing to conduct socialization on ways of submitting SPPT and to conduct regional safaris for people who do not want to pay.

Jurnal Ilmiah Fakultas Ilmu Sosial dan Ilmu Politik UNIVERSITAS SURAKARTA

 

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