'Badan Penerbitan Fakultas Pertanian (BPFP) Universitas Bengkulu'
Abstract
The purpose of this study was to determine the administration of land and building tax billing and payment in the rural and urban sectors (PBB-P2) in Musi Rawas Utara Regency. The research subjects consisted of the Head of the DPPKAD, the Head of the Regional Revenue Division, the Head of the PBB and PBHTB Section, the DPPKAD staff, the Head of the Sub-District, the Taxpayers, the Sumsel Babel Bank, the Post Office and the Village Head in Musi Rawas Utara Regency. This research is a descriptive qualitative observation data collection techniques, interviews and documentation. The conclusions in this study, namely 1) the administration of land and building tax collection in the rural and urban sectors in Musi Rawas Utara District runs according to procedures, starting from the printing of SPPT PBB P2 blank in the third quarter, grouping and verification of SPPT PBB P2 based on village / sub-district and district. , symbolic distribution of SPPT PBB P2 from the District Head to the District Head and from the Sub-District Head to the Village Head at the end of March, 2) the administration of PBB P2 payment in Musi Rawas Regency is inefficient, because there are still many Village Heads and Lurahs who do not deposit PBB P2 costs to Bank Sumsel Babel or the Regional Finance Agency, so that this leak occurs which can result in low PBB-P2 revenue and the target is not maximally achieved
