Implementation of Medan City Regional Regulation Number 6 of 2012 concerning Rural and Urban Building Taxes in terms of State Administrative Law Perspectives
Introduction
The success of a nation in national development is very dependent on the ability to improve the welfare of the community. One way to support this development is to collect funds through Land and Building Tax (PBB). Although the contribution of the United Nations to total tax revenue is still relatively small, this source of income remains an important factor for regional development. Therefore, the implementation of good UN administration at the UN Directorate is needed, especially in terms of taxation and tax collection.
Medan City Regional Regulation (Perda) Number 6 of 2012 regulates land and building taxes in rural and urban areas. Although the UN imposition system in the city of Medan has functioned quite well, there are still various obstacles that reduce the effectiveness of its collection. Problems that arise include how the implementation of the regional regulation, UN collection procedures, as well as the constraints that occur in the collection process.
Background of the Study
The implementation of Medan City Regional Regulation Number 6 of 2012 is a significant step in regulating land and building taxes in rural and urban areas. This regulation aims to provide a clear legal framework for the collection of land and building taxes, which is essential for regional development. However, despite the application of the UN imposition system in Medan City, the implementation is not optimal. Various obstacles in the process of collecting taxes caused an increase in land and building tax arrears from year to year.
Research Methodology
The research method used in this study is normative law that involves literature studies. This research is based on secondary data from primary legal sources such as legislation and secondary legal materials such as books, articles, and relevant literature. The results showed that despite the application of the UN imposition system in Medan City was running quite well, the implementation was not optimal. Various obstacles in the process of collecting taxes caused an increase in land and building tax arrears from year to year.
Analysis and Explanation
Land and building tax management is very important for the development of an area. Through this tax, local governments can obtain funds for various programs and activities aimed at improving the welfare of the community. In the context of Medan City, even though Perda No. 6 of 2012 has provided a clear legal framework, the challenges in its implementation are still visible.
One of the significant obstacles in the collection of the United Nations is the lack of public awareness of its tax obligations. Many residents do not understand the importance of paying taxes and their impact on development. To overcome this problem, it is necessary to do a more effective socialization regarding tax regulations and its benefits for the community.
In addition, there are also administrative factors that need attention. Complicated and less efficient tax collection procedures can slow down the billing process. Therefore, the Medan City Government must evaluate and improve the tax administration system, such as by utilizing information technology to improve the efficiency of tax collection.
Another obstacle that is often faced is the lack of human resources that are trained in handling UN administration. Training and capacity building of tax officers is very important to ensure that they have the competencies needed in carrying out their duties well.
Finally, the problem of tax arrears that increases every year is a serious concern. This shows that there needs to be synergistic efforts between local governments and the community to ensure that the United Nations can be collected optimally. Collaboration is needed between the authorities, the community, and the private sector to overcome existing obstacles and increase tax compliance.
Conclusion
Thus, even though the implementation of Regional Regulation No. 6 of 2012 has been running, there are still many things that need to be improved so that the collection of land and building taxes in the city of Medan can make maximum contributions to regional development. This improvement effort will not only increase tax revenue, but also contribute to the welfare of the community as a whole.
Recommendations
Based on the findings of this study, the following recommendations are made:
The Medan City Government must improve the tax administration system, including the use of information technology to improve the efficiency of tax collection.
The government must also provide training and capacity building for tax officers to ensure that they have the competencies needed in carrying out their duties well.
The government must also conduct effective socialization regarding tax regulations and its benefits for the community to increase public awareness of tax obligations.
The government must also collaborate with the community and the private sector to overcome existing obstacles and increase tax compliance.
Limitations of the Study
This study has several limitations, including:
The study is based on secondary data from primary legal sources and secondary legal materials.
The study only focuses on the implementation of Medan City Regional Regulation Number 6 of 2012 and does not consider other factors that may affect the collection of land and building taxes.
The study only considers the perspective of state administrative law and does not consider other perspectives that may be relevant to the study.
Future Research Directions
Future research directions may include:
Conducting a study on the impact of the implementation of Medan City Regional Regulation Number 6 of 2012 on regional development.
Conducting a study on the factors that affect the collection of land and building taxes in the city of Medan.
Conducting a study on the effectiveness of the tax administration system in the city of Medan.
References
Medan City Regional Regulation Number 6 of 2012.
United Nations Development Programme. (2019). Human Development Index (HDI) .
World Bank. (2020). World Development Indicators (WDI) .
Ministry of Home Affairs. (2020). Regional Development Index (RDI) .
Appendices
List of abbreviations used in the study.
List of references cited in the study.
List of tables and figures used in the study.
List of appendices used in the study.Q&A: Implementation of Medan City Regional Regulation Number 6 of 2012 concerning Rural and Urban Building Taxes in terms of State Administrative Law Perspectives
Frequently Asked Questions
Q1: What is the purpose of Medan City Regional Regulation Number 6 of 2012?
A1: The purpose of Medan City Regional Regulation Number 6 of 2012 is to regulate land and building taxes in rural and urban areas, providing a clear legal framework for the collection of these taxes.
Q2: What are the main challenges in the implementation of Medan City Regional Regulation Number 6 of 2012?
A2: The main challenges in the implementation of Medan City Regional Regulation Number 6 of 2012 include the lack of public awareness of tax obligations, complicated and less efficient tax collection procedures, and the lack of human resources trained in handling UN administration.
Q3: How can the Medan City Government improve the tax administration system?
A3: The Medan City Government can improve the tax administration system by utilizing information technology to improve the efficiency of tax collection, providing training and capacity building for tax officers, and conducting effective socialization regarding tax regulations and its benefits for the community.
Q4: What is the role of the community in the implementation of Medan City Regional Regulation Number 6 of 2012?
A4: The community plays a crucial role in the implementation of Medan City Regional Regulation Number 6 of 2012 by increasing public awareness of tax obligations, providing support for the tax administration system, and collaborating with the government to overcome existing obstacles and increase tax compliance.
Q5: What are the benefits of implementing Medan City Regional Regulation Number 6 of 2012?
A5: The benefits of implementing Medan City Regional Regulation Number 6 of 2012 include increasing tax revenue, contributing to the welfare of the community, and promoting regional development.
Q6: What are the limitations of this study?
A6: The limitations of this study include the use of secondary data, the focus on the implementation of Medan City Regional Regulation Number 6 of 2012, and the consideration of only the perspective of state administrative law.
Q7: What are the future research directions?
A7: Future research directions may include conducting a study on the impact of the implementation of Medan City Regional Regulation Number 6 of 2012 on regional development, conducting a study on the factors that affect the collection of land and building taxes in the city of Medan, and conducting a study on the effectiveness of the tax administration system in the city of Medan.
Q8: What are the recommendations for the Medan City Government?
A8: The recommendations for the Medan City Government include improving the tax administration system, providing training and capacity building for tax officers, conducting effective socialization regarding tax regulations and its benefits for the community, and collaborating with the community and the private sector to overcome existing obstacles and increase tax compliance.
Conclusion
The implementation of Medan City Regional Regulation Number 6 of 2012 is a significant step in regulating land and building taxes in rural and urban areas. However, despite the application of the UN imposition system in Medan City, the implementation is not optimal. Various obstacles in the process of collecting taxes caused an increase in land and building tax arrears from year to year. This study provides recommendations for the Medan City Government to improve the tax administration system, increase public awareness of tax obligations, and collaborate with the community and the private sector to overcome existing obstacles and increase tax compliance.
References
Medan City Regional Regulation Number 6 of 2012.
United Nations Development Programme. (2019). Human Development Index (HDI) .
World Bank. (2020). World Development Indicators (WDI) .
Ministry of Home Affairs. (2020). Regional Development Index (RDI) .
Appendices
List of abbreviations used in the study.
List of references cited in the study.
List of tables and figures used in the study.
List of appendices used in the study.