ABSTRACT

IMPLEMENTATION OF REGIONAL POLICY REGULATION NUMBER: 16 YEAR 2010 at

KELURAHAN NENDAGUNG DAN KELURAHAN TANJUNG AGUNG IN THE SUBS DISTRICT
OF KECAMATAN PAGAR ALAM SELATAN, PAGAR ALAM CITY.

Scientific paper in the form of thesis, December 2017 Arief Kurniawan is guided by Prof.
Dr.H.Slamet Widodo, M.M.M.S and Dr. Yoyok Hendarso, M.A

The purpose of this study is to know, apply policy and optimize the collection of Land and
Building Tax (PBB) in Kelurahan Nendagung and Kelurahan Tanjung Agung District Pagar Alam
Selatan, Pagar Alam City. The purpose of this study are: 1) To find out the information on the
collection of Land and Building Tax in Nendagung and Tanjung Agung Village. 2) To analyze
barriers in the implementation of Land and Building Taxes collection policy. The theoretical
usefulness of this study is expected to be a media which is used for the development of
understanding, reasoning and experience of researchers and science in the field of State
administration science, especially for public policy, local taxes and land and building tax.
Practical Usefulness This study is expected to be a recommended material for the Government
of Pagar Alam, especially for Kelurahan Nendagung and Kelurahan Tanjung Agung in
implementing policy to optimize the collection of land and building tax. The results showed that
the realization of PBB revenue in Kelurahan Nendagung and Kelurahan Tanjung Agung was not
in accordance with the target because of the late off SPPT delivered to the taxpayer,
unavailable of the Computer for RT operation, the implementation of PBB collection by the
Chairman of the RT lack of the role of Regional Finance Offices, Sub-districts and Sub-districts.
Lack of Socialization conducted to taxpayers related to the UN. Coordination on the UN
collection between the RT and the Kelurahan did not run well.

Keywords: Policy Implementation, Land and Building Tax Collection

SUMMARY
IMPLEMENTATION OF REGIONAL POLICY REGULATION NUMBER: 16 YEAR 2010 at
KELURAHAN NENDAGUNG DAN KELURAHAN TANJUNG AGUNG, IN THE SUB DISTRICT
OF PAGAR ALAM SELATAN, PAGAR ALAM CITY.

Scientific paper in the form of thesis, December 2017 Arief Kurniawan is guided by Prof.
Dr.H.Slamet Widodo, M.M.M.S and Dr. Yoyok Hendarso, M.A

Land and Building Tax is the most important part of the economic pulse of a State, with the tax
collection of the State can prosper people and can finance their own households but the
common obstacles so far taxes are still relying on the State's most income and ranks first in the
state budget. Implementation of Land and Building Tax (PBB) collections in Nendagung and
Tanjung Agung sub-districts of Pagar Alam Selatan Sub-district has not proceeded as expected,
therefore Kelurahan Nendagung and Kelurahan Tanjung Agung should make every effort to
intensify the collection of Land and Building Tax (PBB). The absence of consistent
implementation of Regional Regulation N0. 16 of 2010 on Local Taxes in the City of Pagar
Alam, especially regarding the collection of Land and Building Tax (PBB). In Kelurahan
Nendagung and Kelurahan Tanjung agung, Pagar Alam Selatan District. Examples in the case
of collection of land tax and building tax collector often late to deliver SPPT to taxpayer,
obviously resulted in the delay of taxpayers in paying Land and Building Tax.

The focus on this research is on tax collection of land and building (PBB) at Kelurahan
Nendagung and Kelurahan Tanjung Agung District of Pagar Alam Selatan. This study used
qualitative methods where researchers directly went to the field, conducted interviews and did
observation to the informant to know in depth how the actual social phenomenon occurs. The
policy model used in this study was the policy model of Van Metter and Van Horn that
comprises the size and objectives of the policies, resources, characteristics of implementing
agents, attitudes / trends of the implementers, inter-organizational communication and
implementation activities and the economic, social and political environment.

The results showed that the policy of collecting Land and Building Tax (PBB) in Kelurahan
Nendagung and Kelurahan Tanjung Agung did not give success as planned by Local
Government which to improve prosperity and increase PAD. The cause of the lack of
implementation of this policy was caused by the lack of socialization by the implementing
officers of the policy, where the socialization is more directed to the sub district goverment,
Kelurahan because it is considered those parties who understand more about the information
related to the collection of Land and Building tax in comparison with the taxpayer. Whereas the
success of the UN target achievement is certainly the socialization of the policy to the public, the
lack of supervision by the Sub District and Kelurahan so that the land and building tax collectors
are able to do their duties in accordance with the work mechanism and procedures, and the lack
of provision of facilities and work infrastructure. Facilities and infrastructure is needed to
facilitate tax collector in carrying out its duties, especially for operational activities.

The effort which must be done to realize the collection of Land and Building Tax in Kelurahan
Nendagung and Kelurahan Tanjung Agung should be socialized which is started from District
Government that provides information to every Kelurahan in the District of South Pagar Alam
including Nendagung and Kelurahan Tanjung Agung, coordination between the Regional
Finance Agency and the Kelurahan to improve supervision and closeness of the working
relationship, the Regional Finance Agency has coordinated with the kelurahan related to the
division of tasks and the addition of tax collector of Land and Building Tax in order to perform
their duties better.