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Strategy optimization of land and building tax management of rural and urban sector for acceleration regional development
a School of Business and Management, Bandung Institute of Technology, Bandung, 40132, Indonesia
[vc_row][vc_column][vc_row_inner][vc_column_inner][vc_separator css=”.vc_custom_1624529070653{padding-top: 30px !important;padding-bottom: 30px !important;}”][/vc_column_inner][/vc_row_inner][vc_row_inner layout=”boxed”][vc_column_inner width=”3/4″ css=”.vc_custom_1624695412187{border-right-width: 1px !important;border-right-color: #dddddd !important;border-right-style: solid !important;border-radius: 1px !important;}”][vc_empty_space][megatron_heading title=”Abstract” size=”size-sm” text_align=”text-left”][vc_column_text]© 2017 American Scientific Publishers. All rights reserved.Objective: This study aims to solve the problems relating to the land and building tax rural and urban sector transition from central taxes into local taxes through optimizing management strategies land and building tax rural and urban sector for the accelerated development of the region. Methodology: This research, is using qualitative and quantitative approaches. As a more quantitative approach with respect to the data analysis are the statistical activities using weighting, in the form of pair wise comparison method or Analytical Hierarchy Process (AHP), to determine the strategy of optimizing the management of land and building tax rural and urban sector by local governments. Findings: The enactment of Law No. 28 of 2009 on Tax and Levies cause transfer of authority property tax collection rural and urban sectors (PBB-P2) from the central government to local governments. Land and building tax rural and urban sector transition and all policy implementation is a big job to be done within four years of more than 500 districts/cities. This shift raises due to the financial state and local finances. Previous land and building tax rural and urban sector acceptance recorded on the Indonesian budget in tax revenue, then after running the transition mechanism will be included in revenue (District Own Source Revenue) in particular local taxes. Some impact on the financial center of the land and building tax as a result of urban and rural transition will involve an admission of the State and Surplus/Deficit Budget. A qualitative approach was used to analyze the readiness of the region in preparing the delegation of authority to manage the land and building tax rural and urban sector. AHP is designed to capture the perceptions of people who are experts with specific issues through a procedure designed to arrive at the level of preference among the various sets of alternatives, so this method is considered as a model of multiple criteria objective. The results show that, in succession the most important factor in optimizing the management of land and building tax rural and urban sector is regulation and procedure and standard operation, infrastructure, organization and human resources, administrative management, cooperation, socialization, and planning and monitoring. Strategy formulation optimization of land and building tax management urban and rural sector with constituent factors, among others, regulation and procedure and standard operation, organization and human resources, facilities and infrastructure, administrative management, planning and monitoring, cooperation, and socialization, the expected goals of the land and building tax rural and urban sector transfer into the local tax increase local taxing power to local governments can be done well so that the acceleration of development in the area can be realized.[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Author keywords” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Indexed keywords” size=”size-sm” text_align=”text-left”][vc_column_text]Acceleration regional development,Land and building tax management,Rural and urban sector[/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”Funding details” size=”size-sm” text_align=”text-left”][vc_column_text][/vc_column_text][vc_empty_space][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][vc_empty_space][megatron_heading title=”DOI” size=”size-sm” text_align=”text-left”][vc_column_text]https://doi.org/10.1166/asl.2017.10016[/vc_column_text][/vc_column_inner][vc_column_inner width=”1/4″][vc_column_text]Widget Plumx[/vc_column_text][/vc_column_inner][/vc_row_inner][/vc_column][/vc_row][vc_row][vc_column][vc_separator css=”.vc_custom_1624528584150{padding-top: 25px !important;padding-bottom: 25px !important;}”][/vc_column][/vc_row]