IMPLEMENTASI KEBIJAKAN PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI DESA SUNGAI PADUAN KECAMATAN TELUK BATANG KABUPATEN KAYONG UTARA

Abstract

Abstract
The title of this research is “Policy Implementation Land and Building Tax Withholding di Desa Sungai Paduan
Kecamatan Teluk Batang Kabupaten Kayong Utara”. The purposes of this research is to know and analyze how
the communication occurs between the texes collector and the tax payer in doing the socialitation about the rule
of PBB collecting in Desa Sungai Paduan and to analyze factor one of the problem in held collecting PBB taxe’s
rule in Desa Sungai Paduan. Methot that being used to conduct this research is qualitative and the Edward III
theory, that is about communication, resourees, disposotiuon, and the birocracy structure, but the theory used is
only about the communication and the resources. The result of this research shows that the communication that
occuyrs between the taxes collector and the taxes payer is still not intensives so it causes the problem in
socialization and it does not run effective. Moreover, the resources also becomes the problem in collecting the
PBB taxes, including the finance that also influence the tools.
Keywords: Policy Implementation, the PBB Collecting, and the Problem Factors.