Abstract
Strengthen central government’s financial policy areas mor e pronounced with enactment of Law No.28/2009 on Local Taxes and Levies which authorizes 11 types of local taxes, including authority to manage land and building tax Rural and Urban (PBB-P2). The study was conducted in Sleman regency government to know pendaerahan process, transition and implementation as well as the picture before and after the transition of the management PBB-P2 years 2009-2013. Descriptive and qualitative research methods, data collection techniques with interviews, documentation, and questionnaires. Qualitative descriptive data analysis techniques and interactive data analysis. Conclusion research 1. Tax Pendaerahan under Law No.28/2009 implemented by the authority manages the collection of 10 of the 11 types of taxes for 2-6 years on average above 100%. 2. Transition PBB-P2 management optimal implemented by the Regional Regulation and drafting the decree, the formation of Receipt, preparation and improvement of human re- sources, the availability of budget, equipment, data, and the establishment of partnerships. 3. Implementation of PBB-P2 management authority in the transition to establishment of technical regulations, administration, and man- agement system PBB-P2. 4. Picture before and after the transition of the PBB-P2 management in Sleman regency government showed its management work well. Researchers suggestion is to expand co-operation, maintenance and renewal of the United Nations data bases PBB-P2, increased capacity and welfare of the United Nations managers PBB-P2.
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