PERENCANAAN PENGELOLAAN PENDAPATAN ASLI DAERAH SEKTOR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN BLORA
DOI:
https://doi.org/10.26740/jpsi.v2n2.p61-71Abstract
This research background is property tax management authority transfer by center government to local government according to the laws of local tax number 28 in 2009. The purpose is to make government financial independently and increase local revenue in property tax sector. Problem of that condition is local government must be set up many supporting factors, that is human resources especially property appraisal, computer and server tools, operating system and data base, compatibel files and service room, and exist budget to implement intensification and extensification tax program. Readiness of supporting factors are very influence optimization level of property tax revenue. According that condition, this research purpose is to analyse property tax management in Blora Regency so that from result of analysing can be arrange scenario planning which is consider uncertainty situation in future. Collecting data method of this research use Miles, Huberman, and Saldana method (2014), while scenario planning analysis use TAIDA method from Lindgren and Bandhold (2003). Result of this research is Government of Blora Regency has not maximaly implement property tax management yet. That condition based on empirical fact which is only one man appraisal to analyse NJOP with more than 500 thousand property tax object in Blora Regency. That situation cause property tax revenue not accordance with real potension.
References
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Kementerian Keuangan Republik Indonesia, t.t. Peraturan Menteri Dalam Negeri Nomor 13 Tahun 2006 tentang Pedoman Pengelolaan Keuangan Daerah. Jakarta.
Lindgren, Mats dan Bandhold, Hans, 2003. Scenario Planning: The Link Between Future and Strategy. New York: Palgrave Macmillan.
Miles, Matthew B., Huberman, A.Michael, dan Saldana, Johnny, 2014. Qualitative Data Analysis. California: Sage Publications Inc.
Pemerintah Kabupaten Blora, Peraturan Bupati Blora Nomor 26 Tahun 2013 tentang Ketentuan Pelaksanaan Peraturan Daerah Kabupaten Blora Nomor 6 Tahun 2012 Tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Blora.
Pemerintah Kabupaten Blora, Peraturan Daerah Kabupaten Blora Nomor 6 Tahun 2012 tentang Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Blora.
Pemerintah Kabupaten Blora, Peraturan Daerah Kabupaten Blora Nomor 13 Tahun 2016 tentang Anggaran Pendapatan dan Belanja Daerah Tahun Anggaran 2017. Blora.
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