EFEKTIVITAS PEMUNGUTAN RETRIBUSI IJIN MENDIRIKAN BANGUNAN PADA BADAN PENANAMAN MODAL DAN PELAYANAN PERIJINAN KABUPATEN NGAWI

Abstract

Effectiveness of Tax Collection of Building Construction Permission at the
Capital Investment And Permission Service Agency in Ngawi Regency.
This research aimed to describe the effectiveness of tax collection for
building construction permissin at Capital Investment and Permission
Service in Ngawi Regency. Case study research method was employed in
conducting the research. Primary data sources derived from interview
and obseravation results. On the other hand, secondary data was
collected from the documents, reports, and notes. This research fnding
was described in narrative way. Research result showed that the tax
collection for the permission for building reconstruction was less effective.
This due to the low of responsiveness of the employees, since some of
the oemployees were the contracted employees who were lack in
understanding the importance of tax for building reconstruction
permission. The low effectiveness was also seriously caused by the
damages and the limited equipments which in turn, to hamper the tax
collection process. On the other hand, however, research result indicated
that service efficiency, procedures of servce, ordinates and subordinates
coordination were found effective.
Key words: responsiveness, tax collection, effiiciency, effectiveness.