Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)

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Analysis of the Effectiveness of Buleleng District Government Policies Regarding the Collection of PBB-P2 During the COVID-19 Pandemic

Authors
Komang Intan Pradiska1, Krisanti Krisanti1, *, I Nengah Putra Jaya Suryanata1, Gede Agus Indrawan1, Ni Luh Gede Yastini1, I Gusti Agung Ayu Suryantini1
1Department of Economic and Accounting, Universitas Pendidikan Ganesha, Singaraja, Indonesia
*Corresponding author. Email: krisanti@undiksha.ac.id
Corresponding Author
Krisanti Krisanti
Available Online 25 November 2021.
DOI
10.2991/aebmr.k.211124.089How to use a DOI?
Keywords
Tax Policy; effectiveness; the rural and urban property taxes
Abstract

This research aims to find out 1) Forms of Application of Local Government Policies in Buleleng Regency related to the rural and urban property taxes collection, 2) Obstacles faced by Buleleng Regency Government in implementing Buleleng Regency Government Policies Related to Collecting The rural and urban property taxes, 3) Effectiveness of Buleleng Regency Local Government Policies Regarding The rural and urban property taxes Collection during the COVID-19 Pandemic.This researh used descriptive qualitative method. Data collection is done through the method of documentation techniques, interviews and literature studies. The data is then analyzed using data reduction, data presentation to drawing conclusions based on the specified theory. The results of the study show 1) The form of implementation of this policy is the abolition of the rural and urban property taxes administrative sanctions in 2020 and before. 2) Obstacles in implementing the policy, namely the declining ability of the public to pay, the apathy of the community in paying taxes. and Lack of dissemination of information regarding the Policy. 3) The policy is very effective in increasing the rural and urban property taxes revenue.

Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
Series
Advances in Economics, Business and Management Research
Publication Date
25 November 2021
ISBN
978-94-6239-465-0
ISSN
2352-5428
DOI
10.2991/aebmr.k.211124.089How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press International B.V.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

risenwbib
TY  - CONF
AU  - Komang Intan Pradiska
AU  - Krisanti Krisanti
AU  - I Nengah Putra Jaya Suryanata
AU  - Gede Agus Indrawan
AU  - Ni Luh Gede Yastini
AU  - I Gusti Agung Ayu Suryantini
PY  - 2021
DA  - 2021/11/25
TI  - Analysis of the Effectiveness of Buleleng District Government Policies Regarding the Collection of PBB-P2 During the COVID-19 Pandemic
BT  - Proceedings of the 6th International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 2021)
PB  - Atlantis Press
SP  - 617
EP  - 625
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.211124.089
DO  - 10.2991/aebmr.k.211124.089
ID  - Pradiska2021
ER  -