KINERJA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET DAERAH (DPPKAD) DALAM MENINGKATKAN PENERIMAAN SEKTOR PAJAK BUMI BANGUNAN DI KABUPATEN SUKOHARJO PROVINSI JAWA TENGAH

Abstract

This research was intended to describe work performance of monetary
management and regional assets income office for increasing income on land and
building taxes in rural as well as in urban area in Sukuharjo Regency . The second
objective of this research was investigating factors supporting in realizing in
creasing income on land and building taxes in rural as well as in urban area in
Sukuharjo Regency. Qualitative research approach was used in this study.
Interview, observation, and docomentary study techniques were employed to
collect the needed data. Respondents of this research were some emplyees of
DPPKAD and some tax payers. Interactive analysis model consisting of three
elements i.e. data reduction, data display, and verification and conclusion drawing
was used to analyse the data. Research result indicated that: (1) Work
performance of DPPKAD employees related to the increasing of PBB-P2 found to
be high. It is indicated by the tax income was over the planned target; (2) There
were some internal and external factors faced by the DPPKAD related to PBB-P2.
Such internal factors included policy aspect, administrative system, inconsistency,
and human resource. The external factors included: low attitude and conscieness
of tax payers, and the adjustment of data with the reality of the field; (3) Some
measures taken by the DPPKAD related to internal factors were: reward system
applied for the tax collectors in sub-district and village level, improving the
administrative system, recruitment of selected qualified employees, and upgrading
for the DPPKAD employees. Overcoming the inhibating external factors, some
measures were taken: extension for tax payer, reward for the tax payer, renewing
the data, sympathetic operation, and direct observation to the field, and facilitating
eseaness to pay tax by opening mini office in village level.
Key word: Tax payer; work performance; Monetary Management and Regional Assets
Income Office (DPPKAD); Land and Building Taxes in rural and urban
areas (PBB-2P)