EFEKTIVITAS STRATEGI PELAYANAN MOBIL KELILING DALAM PEMUNGUTAN PAJAK BUMI DAN BANGUNAN DI KABUPATEN BINTAN

Abstract

In Indonesia, taxes are a source of state financing because the revenue is very potential, one of which is the Land and Building Tax.Looking at the geographical location of the Bintan Regency area, not all regions have access to banking, making the Bintan Regency Regional Revenue Agency carry out a strategy for paying land and building taxes with mobile car services.This study aims to determine the effectiveness of the implementation of the mobile car service strategy in collecting land and building taxes in Bintan Regency. This study used qualitative research methods. This study uses indicators according to Duncan, that is the achievement of goals, integration, and adaptation.The results of the study show that there are 3 indicators that have been running, but their implementation has not been optimal. The indicators for achieving goals are not optimal because based on the data obtained, the number of taxpayers who pay has decreased in the last 3 years after the implementation of mobile cars. In the Integration Indicator, the procedure for implementing Land and Building Tax payments has been implemented quite well, but the socialization process carried out is still not optimal, because the use of mobile car services has not been fully utilized by the community, several villages, the community still has not received information regarding the mobile car schedule. In the adaptation indicators, the implementation is quite good because it is supported by adequate facilities and infrastructure.