Intensification of Land and Building Tax Collection at the Makassar City Regional Revenue Office
DOI:
https://doi.org/10.46891/Keywords:
tax, intensification, collection, land and building taxAbstract
The purpose of this study is to determine how the intensification of land and building tax collection in the Makassar City Regional Revenue Office. With the intention of knowing the utilization of Land and Building Tax in Makassar City, as well as factors that affect the imposition and calculation of Land and Building Tax. For the Makassar City government and especially the Regional Revenue Office, the results of this study are expected to provide good motivation to improve services. The method or type of research used is empirical juridical in which the author analyzes the problem by combining legal materials (secondary) and primary data obtained in the field. The result of the research is the utilization of Land and Building Tax in Makassar City is known by using an application system, and according to the amount of PBB revenue in the form of realization of PBB revenue each year, so that it can be utilized for the public interest, development and the cost of running the country, as well as influential factors in the calculation of PBB, namely the location of the building, the area and construction of the building, the number of buildings, the payment factor, the tax officer factor, and the population factor.
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