ANALISIS TINGKAT EFEKTIVITAS DAN KESIAPAN PEMERINTAH DAERAH DALAM RANGKA PENGALIHAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 DI KOTA PADANG.

LIYANISMAL, OKTAFIAN (2015) ANALISIS TINGKAT EFEKTIVITAS DAN KESIAPAN PEMERINTAH DAERAH DALAM RANGKA PENGALIHAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN PERKOTAAN (PBB-P2) BERDASARKAN UNDANG-UNDANG NOMOR 28 TAHUN 2009 DI KOTA PADANG. Diploma thesis, UPT. Perpustakaan Unand.

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Abstract

The objective of this research is to understand how to prepare, constraint, And the efforts by the regional government in preparation diversion building and land tax As well as the rate effectiveness acceptance procedure. This research used qualitative and quantitative-descriptive method obtained from interviews and secondary data by DPKA (Dinas Pengelolaan Keuangan dan Aset) Kota Padang Sumatera Barat. The result of this research indicate that Padang city government has been ready to take authority Padang city government has been ready to take the authority of the transfer of land and building tax, some of the constraints faced, efforts to optimize land and building tax receipts, as well as the acceptance of more effective at the time before the application of Law No. 28 of 2009. Keywords : Local Tax, Effectiveness, original regional income, Land and Building Tax.

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