Realizing The Target Revenue Of Land And Building Tax In Jambi City

Abstract

Land and building tax is one of the local own source revenues that have been managed by Jambi City Government through Local Tax and Retribution Management Agency (LTRMA) since 2014 based on Local Regulation Number 4 Year 2013 concerning Urban Land and Building Tax. The government of Jambi City really needs optimal effort from LTRMA to realize the target revenue that has been set as well as adequate supporting factors. In reality, the revenue of land and building tax in every year shows a decline, even the realization of revenue in 2015 and 2016 is still far from the target that has been set. The purpose of this research is to reveal the efforts of LTRMA in realizing the target revenue of land and building tax in Jambi City as well as the factors that hinder LTRMA efforts. This research is an empirical legal research. The research findings indicates that there were five prominent factors faced by government in realization the target revenue of land and building tax in Jambi City. The factors are: the limited human resources of LTRMA, the limited facilities including the budget needed in activities implementation, the lack of legal awareness of society in paying the land and building taxes, there is no synchronization between determination of tax value and sale value as the basic of land and building tax in Jambi City, the lack of the implementation of tax penalties and the unfavourable tax collection function.