SKRIPSI Jurusan Hukum dan Kewarganegaraan - Fakultas Ilmu Sosial UM, 2019

Ukuran Huruf:  Kecil  Sedang  Besar

Peran Kepemimpinan Kepala Desa Dalam Meningkatkan Kesadaran Untuk Membayar Pajak Bumi Dan Bangunan Di Desa Harjokuncaran Kecamatan Sumbermanjing Wetan Kabupaten Malang

Laili Zaqiah Arifatul

Abstrak


ABSTRACT

Laili, Zaqiah. 2018. Role of Village Head Leadership in Improving Awareness to Pay Land Value Tax in Harjokuncaran Village, Sumbermanjing Wetan Sub-district, Malang Regency. Final Project. Department of Law and Citizenship, Faculty of Social Sciences, State University of Malang. Advisor: (I) Prof. Dr. H. Suko Wiyono, S.H., M.Hum., (II) Dr. Nuruddin Hady, S.H., M.Hum

Keywords: role, the village head, awareness, land value tax

The Village Head is the lowest government agency under the subdistrict head, therefor, in turn, the responsibility for the success or failure of tax collection depends on his shoulders. The duty of Village as an organizer and the main person in charge in the fields of government, development, and community in the context of implementing regional government affairs, general government affairs including building and order.

The research of the problem in this study are: What is the leadership role of the Village Head in improving the awareness to pay for land value tax in Harjokuncaran Village, Sumbermanjing Wetan Sub-district, Malang Regency, What efforts that have been made by the Head of Harjokuncaran Village in improving the awareness to pay land value tax in Harjokuncaran Village, Sumbermanjing Wetan Sub-district, Malang Regency, and what problems faced by the Village Head of Harjokuncaran in improving the awareness to pay the land value tax in Harjokuncaran Village, Sumbermanjing Wetan Sub-district, Malang Regency. The objectives of this study are to find out and analyze the leadership role of the Village head in improving the awareness to pay for land value tax in Harjokuncaran Village, Sumbermanjing Wetan Sub-district, Malang Regency.

From the results of research and discussion, it can be concluded in this study that the form of the leadership role of the Village head in improving taxpayers' awareness and compliance in paying land value tax in Harjokuncaran Village, Sumbermanjing Wetan Sub-district, Malang Regency can be said to be good. This research shows that the Village Head has a significant role in improving taxpayer awareness and compliance in paying land value tax. The Village Head who has direct contact with the community in the village will find it easier to continue to motivate the village community to always pay off prior to the expiry of their land value tax. There are several ways that the Village Head of Harjokuncaran has done so that the people always pay off prior to the expiry of their land value tax. In collecting land value tax, the Village Head acts as a motivator, facilitator, and mobilizer. In carrying out this role, the Village Head still has shortcomings, hence, there are still taxpayers who do not fully understand the land value tax so that the Village Head must optimize his role as a tax collector so that awareness and tax compliance can be achieved properly.