Analisis Pengawasan dalam Meningkatkan Kinerja Penerimaan Pajak Bumi dan Bangunan pada Badan Pengelolaan Pajak dan Retribusi Daerah Kota Medan

Abstract

The purpose of this study was to determine whether the performance of Earth and building tax receipt is done the Agency management of taxes and Levies of the regional city of Medan was already well underway. To find out what is causing the Earth and building Tax Target not achieved and to determine whether supervision was done effectively and efficiently. This approach uses a descriptive approach, the Data type used is the quantitative and qualitative Data. Data sources used are primary Data and Secondary Data. The author uses the technique of Data collection documentation and interviews, namely by giving questions, question and answer directly to the staff officer of the Agency's management of taxes and Levies of the regional city of Medan. Data analysis techniques used are Descriptive Method. Based on the results of this study, it was concluded that the performance of Earth and building tax receipt has not reached the Target, this is due to still weak oversight is done, so that the performance of the Agency's management of taxes and Levies of the regional city of Medan still Less good, this terealisasiny has not seen from the Target that was specified In the Agency's management of taxes and Levies of the regional city of Medan.