Optimalisasi Pendapatan Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Medan

Abstract

Land and building taxes are one of the potential regional taxes. Therefore, land and building tax revenues must be carried out optimally to optimize land and building tax revenues every year which will also have an impact on increasing regional revenue. In response to this, the Regional Revenue Agency (BAPENDA) of Medan City as an agency that organizes and manages land and building taxes needs to make efforts to optimize land and building tax revenues in Medan City. The purpose of the research to be achieved is to find out the efforts to optimize land and building tax revenue in BAPENDA Medan City. This research is a descriptive research using qualitative methods. Data collection was carried out by structured interviews and data was obtained indirectly through BAPENDA employees. The result of this discussion is that the efforts made by the Medan City BAPENDA have gone quite well and the level of PBB revenue has increased, only the level of effectiveness has decreased in the last 2 years.