OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) DALAM MENINGKATKAN PENDAPATAN ASLI DAERAH DI KABUPATEN GRESIK

Abstract

Tax collection in Gresik Regency from year to year always experiences various obstacles or obstacles. One of the obstacles experienced by Gresik Regency is that there are still people who do not have the awareness to pay taxes. This of course will cause tax arrears which will result in losses for Gresik Regency itself. Gresik Regency has a variety of potential regional taxes that are still not maximized. The industrial sector is one of several potential taxes owned by Gresik Regency. The development of industrial estates is a potential that can be developed so that later it can be used to increase regional development more optimally. The delegation of the authority to manage PBB-P2 from the central government to the local government has made the Gresik Regency government easier to optimize its potential. The existence of obstacles in the collection of PBB-P2 resulted in the less than the maximum local revenue (PAD) owned by Gresik Regency, this can be seen from the unachieved target of PBB-P2 every year. Optimization is an effort that can be used to increase the realization of PAD. The purpose of this research is to analyze what factors must be prepared in order to increase PBB-P2 in Gresik Regency. Keywords: optimizatio, Local Own-Source Revenue , land and building tax