HEAD OF VILLAGE OBSTACLES IN THE COLLECTION PROPERTY AND ESTATE TAX RURAL AND URBAN IN CANDIMULYO VILLAGE TEMANGGUNG REGENCY

Abstract

Abstract

This research aim to describe the obstacles of Candimulyo Head of village in the PBB-P2 collection in  2013 and 2014. This research is descriptive qualitative research. The research subjects were purposively selected, they are Candimulyo head of village, Candimulyo head of finance,  four Candimulyo  officer collector and Mantri of tax in Kedu district. The data were collected through interviews, and documentation. The data validation using the technique of cross check. The data were inductively analyzed through data reduction, data display, and conclusion. The research discovers that: Candimulyo Head of village in the PBB-P2 collection in  2013 and 2014 discover internal and external obstacles. Internal obstacles is in determining the amount of the tax, Candimulyo head of village not knowing the number of taxpayers. External obstacle including (a)The District Government does not provide operational costs to implement the collection of PBB-P2 for the taxpayer outside Temanggung regency, (b)People who life in rent house do not have the awareness to pay the property and estate tax, (c) Taxpayers  not understanding the procedure for payment PBB-P2 methods, and (d) Officers collector break the authority, they  use the money from the payment of PBB-P2.

Keywords: Obstacles, Head of village,PBB-P2 collecting