规划土地税收部门和农村和城市建设的原始收入管理

Robi Nugrahadi, S. Sarwono, R. Riyanto
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引用次数: 0

摘要

本研究的背景是2009年中央政府根据地税28号法向地方政府移交房产税管理权。目的是实现政府财政独立,增加地方财产税收入。这种情况下的问题是地方政府要实施集约化和扩约化税收计划,必须建立人力资源特别是财产评估、计算机和服务器工具、操作系统和数据库、兼容文件和服务室以及存在的预算等诸多配套因素。配套因素的准备程度对财产税收入的优化水平影响很大。根据这种情况,本研究的目的是分析布劳拉县的房产税管理,以便根据分析结果安排考虑未来不确定情况的情景规划。本研究的数据收集方法采用Miles, Huberman, and Saldana方法(2014),情景规划分析采用Lindgren and Bandhold(2003)的TAIDA方法。本研究的结果是,布劳拉县政府尚未最大限度地实施物业税管理。该条件是基于经验事实,这只是一个人的评估来分析NJOP超过50万物业税对象在bloora Regency。这种情况造成了财产税收入与实际状况不相符。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
PERENCANAAN PENGELOLAAN PENDAPATAN ASLI DAERAH SEKTOR PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN DI KABUPATEN BLORA
This research background is property tax management authority transfer by center government to local government according to the laws of local tax number 28 in 2009. The purpose is to make government financial independently and increase local revenue in property tax sector. Problem of that condition is local government must be set up many supporting factors, that is human resources especially property appraisal, computer and server tools, operating system and data base, compatibel files and service room, and exist budget to implement intensification and extensification tax program. Readiness of supporting factors are very influence optimization level of property tax revenue. According that condition, this research purpose is to analyse property tax management in Blora Regency so that from result of analysing can be arrange scenario planning which is consider uncertainty situation in future. Collecting data method of this research use Miles, Huberman, and Saldana method (2014), while scenario planning analysis use TAIDA method from Lindgren and Bandhold (2003). Result of this research is Government of Blora Regency has not maximaly implement property tax management yet. That condition based on empirical fact which is only one man appraisal to analyse NJOP with more than 500 thousand property tax object in Blora Regency. That situation cause property tax revenue not accordance with real potension.
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