Implementation Land and building tax exemption policy (Case Study at the Sidoarjo Regency Regional Tax Service Agency)
Implementasi Program Pemutihan Pajak Bumi Dan Bangunan (Studi Kasus di Badan Pelayanan Pajak Daerah Kabupaten Sidoarjo)
DOI:
https://doi.org/10.21070/ups.1478Keywords:
Policy implementation, Exemption from tax fines, Sidoarjo land and building taxAbstract
This study aims to analyze and describe the implementation of the Land and Building Tax (PBB) exemption program in Sidoarjo Regency, as well as to analyze and describe the supporting and inhibiting factors for the implementation of the (PBB) exemption program . Using a qualitative descriptive method, using a purposive sampling technique to determine informants. The types of data obtained are primary data and secondary data obtained through data collection through observation, interviews, and documentation. Miles and Huberman's data analysis techniques were used. The results of this study were obtained from four variables. Communication, Resources, Disposition or attitude, Bureaucratic structure.
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