Analysis of the policy implementation of the reduction of rural and urban land and building tax assessment in bogor

Hidayati Amyar, Inayati, Haula Rosdiana

Research output: Chapter in Book/Report/Conference proceedingConference contributionpeer-review

Abstract

This study discusses the policy implementation of the reduction of rural and ur-ban land and building tax assessment (PBB-P2) for the underprivileged in Bo-gor. The purpose of this research is to analyze the policy implementation of the PBB-P2 assessment reduction for the underprivileged in Bogor and its inhibiting factors. This study used a qualitative approach with data collection through liter-ature reviews and field studies in the form of in-depth interviews. The results show that in terms of the policy content, it has been designed as support provid-ed by the Bogor municipal government for people categorized as underprivileged in accordance with its authority. However, the level of compliance and respon-siveness by the policy implementers is still considered less than optimal. Some of the factors inhibiting the policy implementation of the reduction of PBB-P2 as-sessment for the underprivileged in Bogor are the lack of information provided to the taxpayer, the database used, and the lack of resources allocated.

Original languageEnglish
Title of host publicationProceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019
Subtitle of host publicationEducation Excellence and Innovation Management through Vision 2020
EditorsKhalid S. Soliman
PublisherInternational Business Information Management Association, IBIMA
Pages6955-6966
Number of pages12
ISBN (Electronic)9780999855126
Publication statusPublished - 1 Jan 2019
Event33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019 - Granada, Spain
Duration: 10 Apr 201911 Apr 2019

Publication series

NameProceedings of the 33rd International Business Information Management Association Conference, IBIMA 2019: Education Excellence and Innovation Management through Vision 2020

Conference

Conference33rd International Business Information Management Association Conference: Education Excellence and Innovation Management through Vision 2020, IBIMA 2019
CountrySpain
CityGranada
Period10/04/1911/04/19

Keywords

  • Land and building tax
  • Policy implementation
  • Tax incentives

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