Proceedings of the 3rd International Conference on Social Sciences (ICSS 2020)

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Intensification of Land and Building Tax Collection in The Barru Regency Revenue Service

Authors
Muh. Nasrullah, Muhammad Luthfi Siraj, Sitti Hardiayanti Aras
Corresponding Author
Muh. Nasrullah
Available Online 15 October 2020.
DOI
10.2991/assehr.k.201014.125How to use a DOI?
Keywords
Intensification, Land and Building Tax (PBB) Collection
Abstract

This research was conducted to determine the intensification of Land and Building Tax (PBB) collection at District Revenue Office (DISPENDA) of Barru in terms of the aspects of counseling, services, and audits, and to determine efforts to improve the quality of tax collector employees at District Revenue Office (DISPENDA) of Barru. This study used a descriptive type with a qualitative approach to make direct observations of the object under study by analyzing the data obtained through an interactive model. The results show that the intensification of Land and Building Tax (PBB) collection at District revenue office (DISPENDA) of Barru seen from the aspect of counseling, it has been carried out quite well and the service aspect whose implementation is still not good, while the inspection aspect and its implementation are not going well. Overall, the intensification of Land and Building Tax (PBB) collection at District Revenue Office (DISPENDA) of Barru has not carried out properly. The increasing of quality of tax collector employees at District Revenue Office (DISPENDA) of Barru have gone well. This is because the leader has tried to always improve the quality of his employees by providing training and education that aimed at increasing the competence of higher quality employees to produce better performance and quality.

Copyright
© 2020, 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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Volume Title
Proceedings of the 3rd International Conference on Social Sciences (ICSS 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
15 October 2020
ISBN
978-94-6239-251-9
ISSN
2352-5398
DOI
10.2991/assehr.k.201014.125How to use a DOI?
Copyright
© 2020, 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/).

Cite this article

risenwbib
TY  - CONF
AU  - Muh. Nasrullah
AU  - Muhammad Luthfi Siraj
AU  - Sitti Hardiayanti Aras
PY  - 2020
DA  - 2020/10/15
TI  - Intensification of Land and Building Tax Collection in The Barru Regency Revenue Service
BT  - Proceedings of the 3rd International Conference on Social Sciences (ICSS 2020)
PB  - Atlantis Press
SP  - 570
EP  - 573
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.201014.125
DO  - 10.2991/assehr.k.201014.125
ID  - Nasrullah2020
ER  -