OPTIMALISASI PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN

Abstract

The purpose of thisstudy was to analyze the context of optimizing the Land Tax and Building Rural and Urban Sector inSiak. The study was conducted at the Department of Revenue, Financial Management, and AssetDistrict (DPPKAD) Siak. This research is a descriptive study. The data used in this study are primaryand secondary data which primary data obtained from informants/respondents implementersincreased UN optimization and secondary data obtained from the archives DPPKAD. Data collectiontechniques by doing observation, interview and documentation. Based on the results of the study,found that the government seeks to optimize the Siak district property tax revenue by implementingan aggressive strategy by using the government’s way of thinking, that is to utilize all the power toseize and exploit opportunities as much as possible and by applying the tax to harness the power ofsanctions market potential, and enhance oversight to harness and utilize the dissemination ofgovernment policies to take advantage of the campaign carried out area.