The Policy Implementation of Land and Building Tax after Fiscal Decentralization in Cimahi City

DOI

10.2991/icoposdev-17.2018.27How to use a DOI?

Keywords

policy implementation, land, building tax

Abstract

The changing management of Urban Land and Building Tax is a follow up of fiscal decentralization policy. By this change, the process of collecting data until services the tax will be hosted by the City Government of Cimahi. The purpose of this study was to obtain a description of policy implementation of Land and Building Tax after fiscal decentralization in Cimahi City. This research will analyze the four dimensions of policy implementation from Edward III (1980). This research used the qualitative research method to describe policy implementation. This research used observation, in-depth interview, study of literatures and documents to gain data and information. Triangulation technique was used to verify and test the validity of data. The result showed that the implementers of this policy cannot fulfill quantity and quality of human resources to manage the new tasks.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Ms Candradewini
PY  - 2017/10
DA  - 2017/10
TI  - The Policy Implementation of Land and Building Tax after Fiscal Decentralization in Cimahi City
BT  - Proceedings of the International Conference on Public Policy, Social Computing and Development 2017 (ICOPOSDev 2017)
PB  - Atlantis Press
SP  - 128
EP  - 131
SN  - 2352-5398
UR  - https://doi.org/10.2991/icoposdev-17.2018.27
DO  - 10.2991/icoposdev-17.2018.27
ID  - Candradewini2017/10
ER  -