STRATEGI PENINGKATAN PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN PADA BADAN KEUANGAN DAERAH KOTA PONTIANAK

Abstract

This research aimed to describe and analyze strategies to increase urban and rural land and building tax revenue at the Pontianak City Finance Office. The problem that existed in the inadequate resources of the apparatus causex the realization of land and building tax revenues in rural and urban areas to be not maximized. This research used descriptive research with qualitative approach. This research obtained information through interview, observation, and documentation techniques. This research used Safi'i (2007: 217) SWOT analysis: 1. Internal factors: 1.1 Strength, namely the existence of Standard Operating Procedure (SOP) and the existence of incentives or wages to maximize in increasing urban and rural land and building tax (PBB-P2) revenue, 1.2 Weaknesses, namely the lack of number for employees, facilities and infrastructure that must be addressed in order to maximize in increasing PBB-P2 revenue. 2. External Factors: 2.1 Opportunities, namely the growing technology and development could be a strategy in increasing PBB-P2 revenue by the Pontianak City Finance Office, 2.2 The threats, namely the lack of awareness of the public in paying taxes could be a threat if it was not addressed immediately. It is suggested for this research that the online-based tax data management should be maximized, employees should be added, regular outreach should be held and the service quality should be maximized.. ABSTRACT This research aimed to describe and analyze strategies to increase urban and rural land and building tax revenue at the Pontianak City Finance Office. The problem that existed in the inadequate resources of the apparatus causex the realization of land and building tax revenues in rural and urban areas to be not maximized. This research used descriptive research with qualitative approach. This research obtained information through interview, observation, and documentation techniques. This research used Safi'i (2007: 217) SWOT analysis: 1. Internal factors: 1.1 Strength, namely the existence of Standard Operating Procedure (SOP) and the existence of incentives or wages to maximize in increasing urban and rural land and building tax (PBB-P2) revenue, 1.2 Weaknesses, namely the lack of number for employees, facilities and infrastructure that must be addressed in order to maximize in increasing PBB-P2 revenue. 2. External Factors: 2.1 Opportunities, namely the growing technology and development could be a strategy in increasing PBB-P2 revenue by the Pontianak City Finance Office, 2.2 The threats, namely the lack of awareness of the public in paying taxes could be a threat if it was not addressed immediately. It is suggested for this research that the online-based tax data management should be maximized, employees should be added, regular outreach should be held and the service quality should be maximized..