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Analisis Pengelolaan Pajak Daerah di Kabupaten Barru

GOVERNMENT : Jurnal Ilmu Pemerintahan · Vol. 11 No. 2 (2019) · hlm. 80–85

DOI
10.31947/jgov.v11i2.8053
ISSN
1979-5645, 1979-5645
Terbit
2019-10-27
Penerbit
Departemen Ilmu Pemerintahan Fisip Unhas
Bahasa
en

Abstrak

This study aims to describe and analyze how the performance of the Regional Income Agency in the management of local taxes in Barru regency and to analyze what factors affect the management of local taxes that do not reach the target and that exceed the target in Barru regency. The results show that the management of Local Taxes in Barru District has not been effective. It is shown that the target and realization of local tax revenues have not reached the target and some even exceed the target. The factors that cause it are: 1) Planning done by the Regional Revenue Board is less than maximum because so many other activities undertaken by the Regional Revenue Board. 2) Organizing undertaken by the Regional Revenue Board is not maximal because the number of personnel or tax officers owned is very limited. 3) In the stage of mobilization or implementation in tax management is also less than the maximum because some of the taxpayers do not want to pay taxes in accordance with the imposition of a predetermined tax. 4) Supervision conducted by the Regional Revenue Agency is not maximal due to the large number of taxpayers who must be supervised or controlled.

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  • Sunan Gunung Djati State Islamic University Bandung
  • Syarif Hidayatullah State Islamic University Jakarta
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Rekan penulisOrganisasiArtikel bersama
Andi MurfhiAfiliasi tidak diketahui3
Andi Lukman IrwanAfiliasi tidak diketahui3
Nurlinah NurlinahSunan Gunung Djati State Islamic University Bandung3
Rabina YunusAfiliasi tidak diketahui3
Widyani PermatasariAfiliasi tidak diketahui1
Julfiani JulfianiAfiliasi tidak diketahui1
Heri GazaliAfiliasi tidak diketahui1
Gusti Zulkarnain TompoAfiliasi tidak diketahui1
Ivan PahleviAfiliasi tidak diketahui1
Hastutiyani HastutiyaniAfiliasi tidak diketahui1
Ahmad FauziAfiliasi tidak diketahui1
Muhammad WahyuAfiliasi tidak diketahui1
Zulfiani ZulfianiSyarif Hidayatullah State Islamic University Jakarta1
Indriani PallawaAfiliasi tidak diketahui1
Muhammad SujahriAfiliasi tidak diketahui1
Anitha NurakAfiliasi tidak diketahui1
Muhammad TamarAfiliasi tidak diketahui1
Hidri SuhamdaniAfiliasi tidak diketahui1
Abdul Salam MuchtarAfiliasi tidak diketahui1
Wahyudin AnwarAfiliasi tidak diketahui1
Ari SujiproAfiliasi tidak diketahui1
Indar ArifinAfiliasi tidak diketahui1
Irmaya SuciAfiliasi tidak diketahui1
Kesuma JayaAfiliasi tidak diketahui1
Muhammad Rifad Syarif PutraAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unhas.ac.id/index.php/government/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
<oai_dc:dc xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/  http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
	<dc:title xml:lang="en">Analisis Pengelolaan Pajak Daerah di Kabupaten Barru</dc:title>
	<dc:creator xml:lang="en">Bahnar, Nurul Hilal</dc:creator>
	<dc:creator xml:lang="en">Kadir, Andi Gau</dc:creator>
	<dc:subject xml:lang="en">local government</dc:subject>
	<dc:subject xml:lang="en">management</dc:subject>
	<dc:subject xml:lang="en">local taxes.</dc:subject>
	<dc:description xml:lang="en">This study aims to describe and analyze how the performance of the Regional Income Agency in the management of local taxes in Barru regency and to analyze what factors affect the management of local taxes that do not reach the target and that exceed the target in Barru regency. The results show that the management of Local Taxes in Barru District has not been effective. It is shown that the target and realization of local tax revenues have not reached the target and some even exceed the target. The factors that cause it are: 1) Planning done by the Regional Revenue Board is less than maximum because so many other activities undertaken by the Regional Revenue Board. 2) Organizing undertaken by the Regional Revenue Board is not maximal because the number of personnel or tax officers owned is very limited. 3) In the stage of mobilization or implementation in tax management is also less than the maximum because some of the taxpayers do not want to pay taxes in accordance with the imposition of a predetermined tax. 4) Supervision conducted by the Regional Revenue Agency is not maximal due to the large number of taxpayers who must be supervised or controlled. </dc:description>
	<dc:publisher xml:lang="en">Departemen Ilmu Pemerintahan Fisip Unhas</dc:publisher>
	<dc:date>2019-10-27</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unhas.ac.id/index.php/government/article/view/8053</dc:identifier>
	<dc:identifier>10.31947/jgov.v11i2.8053</dc:identifier>
	<dc:source xml:lang="en">GOVERNMENT : Jurnal Ilmu Pemerintahan; Vol. 11 No. 2 (2018); 80-85</dc:source>
	<dc:source>1979-5645</dc:source>
	<dc:source>1979-5645</dc:source>
	<dc:source>10.31947/jgov.v11i2</dc:source>
	<dc:language>en</dc:language>
	<dc:relation>https://journal.unhas.ac.id/index.php/government/article/view/8053/4295</dc:relation>
	<dc:rights xml:lang="en">Copyright (c) 2019 GOVERNMENT : Jurnal Ilmu Pemerintahan</dc:rights>
</oai_dc:dc>