Effectiveness of Regional Tax Collection (Study of Land and Building Tax Collection of Rural and Urban Areas in Banjarmasin)
Saudi Journal of Economics and Finance
The problem of the effectiveness of the land and building tax collection system in the Banjarmasin city government which was still low. This can be seen from the low realization of land and building revenue from 2013 to 2016 which was obtained from the amount of Regional Tax Payment Deposit Slips compared to the potential amount of land and building tax in Banjarmasin, that is the amount of Tax Payable Notices issued. The objectives of this research were to find the cause of the low
... s of the land and building tax collection system and to identify the obstacles occurred in the collection of property taxes in Banjarmasin government. This research used descriptive qualitative method. The analysis unit in this research was Revenue Office Banjarmasin. The research's primary data source were based on the interview results to the Head of the Land and Building Tax Division, Section Head of Property Tax Collection Division, the operator of SISMIOP of Revenue Office Banjarmasin, and the interview results with 40 taxpayers, while the secondary data source came from the realization of the land and building revenue reports. Data analysis using triangulation technique and Fishbone diagram. The result showed that the effectiveness of land and building collection system in Banjarmasin government was still low as reflected by the low realization of land and building revenues after it was applied in 2013. This was because the taxpayer billing were still not optimal, the payment method was still limited, the weak enforcement of implementation and filing tax objections was complicated and took a long time.