Via Eviana, 1011021027 (2015) ANALISIS KEBIJAKAN PENGALIHAN PBB P-2 DI KOTA METRO. FAKULTAS EKONOMI DAN BISNIS, UNIVERSITAS LAMPUNG.
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Abstrak (Berisi Bastraknya saja, Judul dan Nama Tidak Boleh di Masukan)
ABSTRAK Penelitian ini membahas implementasi Peraturan Daerah Nomor 2 Tahun 2012 Kota Metro tentang tentang Pengalihan PBB-P2 Kota Metro. Kebijakan ini diamanahkan dalam Undang-Undang Nomor 28 Tahun 2009 tentang Pajak Daerah dan Retribusi Daerah. Selain itu, penelitian ini juga membahas mengenai penerimaan PBB-P2 di Kota Metro. Penelitian ini adalah penelitian kualitatif deskriptif. Analisis dilakukan dengan menggunakan teori implementasi kebijakan Van Meter dan Van Horn yang memerhatikan enam faktor yaitu ukuran dan tujuan kebijakan, sumber daya, karakteristik agen pelaksana, sikap pelaksana, komunikasi antarorganisasi dan aktivitas pelaksana serta lingkungan ekonomi, sosial dan politik. Pengumpulan data dilakukan dengan wawancara. Hasil penelitian menunjukkan bahwa dalam implementasi pendaerahan PBB-P2 mengarah pada pembenahan administrasi di bawah koordinasi Dispenda. Secara keseluruhan, implementasi telah berjalan baik namun masih terdapat berbagai kendala. Kendala utamanya berasal dari penetapan tarif yang kurang tepat untuk NJOP dengan nilai diatas Rp 1 Milyar serta masih kurangnya kualitas sumber daya manusia (SDM) yang dimiliki oleh Dispenda. Kata kunci: Pengalihan PBB P2; Implementasi Kebijakan; Pajak Bumi dan Bangunan Perdesaan dan Perkotaan; Pajak Daerah, Tarif PBB P2, Kota Metro ABSTRACT This study discusses the implementation of the Regional Regulation No. 02 of 2012 on the Transfer of Metro City on PBB-P2 Metro City. This policy is mandated in Law No. 28 Year 2009 on Regional Taxes and Levies. In addition, this study also discusses the PBB-P2 in Metro City. This research is descriptive qualitative research. Analyses were performed using the theory of policy implementation Van Meter and Van Horn was watching six factors: the size and purpose of the policy, resources, characteristics of the implementing agencies, implementers attitude, communication between organizations and implementing activities and the economic environment, social and political. Data collected by interview. The results showed that in the implementation of the transfer PBB-P2 lead to administrative reform under the coordination of Dispenda Metro. Overall, the implementation was going well but there are still many obstacles. The main constraints come from the lack of proper tariff for NJOP with a value of over Rp 1 billion and is still a lack of quality human resources (HR) owned by the Dispenda Metro.. Keywords: PBB-P2 Transfer; Policy Implementation; Tax on Land and Building Rural and Urban; Local Taxes, PBB-P2 Rates, Metro City
| Jenis Karya Akhir: | Skripsi |
|---|---|
| Subyek: | > HB Economic Theory > HC Economic History and Conditions |
| Program Studi: | Fakultas Ekonomi dan Bisnis > Prodi S1-Ekonomi Pembangunan |
| Pengguna Deposit: | 4327902 . Digilib |
| Date Deposited: | 25 Jun 2015 06:31 |
| Terakhir diubah: | 25 Jun 2015 06:31 |
| URI: | http://digilib.unila.ac.id/id/eprint/10460 |
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