IMPLEMENTASI KEBIJAKAN PENGELOLAAN PAJAK BUMI DAN BANGUNAN DI DINAS PENDAPATAN DAERAH KOTA MANADO

Abstract

Abstract tax has a role in the execution of development because it is a source of State income tax for
all expenditures including expenditures of development. The Earth and building tax is one of the sources
of income of the area that also determines the conditions of regional financial capability, while intended
to interest the Community area. The lack of socialization about the Earth and building tax payments, in the
determination of the amount of tax to be paid by the public are often imprecise and understanding of the
people in the process of tax payment the Earth and buildings that hamper the implementation of the policy, so
that it does not run with the maximum. Based on the issue the purpose of this research was carried out to
analyse the implementation of policy on the management of Tax the Earth and buildings in Manado City area
Revenue Office.
This research uses descriptive qualitative approach method. Use this method to answer How the
implementation of Tax management policies of the Earth and buildings in Manado City area Revenue Office
The results showed that Governments in the management of the Earth and building Tax (PBB) as payment of
taxes of Earth and building (PBB) has not been fullest seen from the communication to the public is not a
good resource as well as in analysing and establishing the potential of Earth and
building Tax (PBB) are inadequate and there are still communities that have not followed the procedures can
be viewed from the implementation of management policies building on Earth and
the Tax Office Revenue Manado
Keywords: Tax, policy, Implementation of Earth and building (PBB)