Transisi Pengelolaan Pajak Bumi dan Bangunan Perdesaan Dan Perkotaan Di Kabupaten Sleman

Abstract

Strengthen central government’s  financial policy areas mor e pronounced with enactment of  Law No.28/2009 on
Local Taxes and Levies which authorizes 11 types of  local taxes, including authority to manage land and building tax
Rural and Urban (PBB-P2). The study was conducted in Sleman regency government to know pendaerahan process,
transition and implementation as well as the picture before and after the transition of  the management PBB-P2 years
2009-2013. Descriptive and qualitative research methods, data collection techniques with interviews, documentation,
and questionnaires. Qualitative descriptive data analysis techniques and interactive data analysis. Conclusion research
1. Tax Pendaerahan under Law No.28/2009 implemented by the authority manages the collection of  10 of the 11
types of  taxes for 2-6 years on average above 100%. 2. Transition PBB-P2 management optimal implemented by the
Regional Regulation and drafting the decree, the formation of  Receipt, preparation and improvement of  human re-
sources, the availability of budget, equipment, data, and the establishment of  partnerships. 3. Implementation of
PBB-P2 management authority in the transition to establishment of technical regulations, administration, and man-
agement system PBB-P2. 4. Picture before and after the transition of  the PBB-P2 management in Sleman regency
government showed its management work well. Researchers suggestion is to expand co-operation, maintenance and
renewal of  the United Nations data bases PBB-P2, increased capacity and welfare of  the United Nations managers
PBB-P2.