POTENSI PAJAK BUMI DAN BANGUNAN PERKOTAAN DAN PERDESAAN KABUPATEN KARANGASEM

Abstract

Main purpose of this study is to determine the potential of Urban and Rural Land and Building Taxes in Karangasem Regency. From this research, it shows that the potential for Land and Building Taxes for Urban and Rural Areas of Karangasem Regency is in a potential position so that it can be intensified and extended, with an estimated amount of the potential amount of the Urban and Rural Land and Building Tax in 2019 of Rp. 10,179,247,584.00. Even though the calculation of the management effectiveness formula is classified as very effective, the revenue from Urban and Rural Land and Building Taxes still has the opportunity to increase considering that the target setting in 2019 is only 62.26% of the potential while the realization of the Urban and Rural Land and Building Tax in 2019 is 66.11% of potential. However, the management of the Urban and Rural Land and Building Tax in Karangasem Regency is classified as very efficient with the amount of management costs in the range of 8.48% to 16.67% of the amount of realization of the Urban and Rural Land and Building Tax. From the results of the SWOT analysis, optimization of the management of Urban and Rural Land and Building Taxes in Karangasem Regency can be prioritized with strategies: data collection of new taxpayers in collaboration with IMB licensing agencies, increasing use of information technology, implementing tax clearance, increasing apparatus integrity, internal inspection. in order to test taxpayer compliance in meeting tax obligations. Other strategies are also implemented by mapping the potential of Urban and Rural Land and Building Taxes, expanding access to payments, increasing human resource competence, utilizing information technology in monitoring, and increasing tax socialization and counseling through tax gatherings and goes to banjar.