Artikel Ilmiah : F2A017009 a.n. MUNANTO
| NIM | F2A017009 |
|---|---|
| Namamhs | MUNANTO |
| Judul Artikel | KINERJA PERANGKAT DESA DALAM PELAYANAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB –P2) DI WILAYAH KECAMATAN PAGERBARANG KABUPATEN TEGAL |
| Abstrak (Bhs. Indonesia) | Pajak Bumi dan Bangunan (PBB) yang digunakan untuk membiayai penyelenggaraan pemerintahan dan pembangunan daerah hingga tingkat desa. Pengoptimalan Penerimaan PBB diharapkan mampu meningkatkan penerimaan Pendapatan Daerah, termasuk meningkatkan pembangunan di desa. Permasalahan yang terjadi tidak terlepas dari Kinerja Perangkat Desa dalam pelayanan. Tujuan dari penelitian ini adalah untuk mengetahui Kinerja Perangkat Desa, kendala Pemerintah Desa, dan solusi guna mengatasi kendala dalam pelayanan PBB. Hasil penelitian menunjukkan bahwa Kinerja pelayanan PBB cukup baik, namun belum optimal. Dari 13 (tigabelas) desa di Kecamatan Pagerbarang saat tanggal jatuh tempo 30 September setiap tahunnya selalu ada desa yang belum mencapai target realiasasi 100%. Diperlukan upaya peningkatan kinerja ini dengan melibatkan semua komponen. Pihak kecamatan sering kali memotivasi agar Kepala Desa dan Perangkat Desa dapat lebih giat lagi untuk peningkatan realisasi perolehan PBB di desa masing-masing. Sistem punisment and reward juga dinilai efektif guna meningkatkan kinerja perangkat desa. Kendala yang dialami Pemerintah Desa dalam pelayanan PBB adalah kurangnya jumlah perangkat desa, rendahnya kualitas SDM perangkat desa, jumlah waktu beban kerja perangkat desa yang relatif besar, reward (penghargaan) berupa insentif dana bagi hasil yang masih rendah serta punishment (hukuman) yang masih ringan bagi perangkat desa yang melanggar aturan.Solusi guna mengatasi kendala dalam pelayanan PBB antara lain diperlukannya pembinaan secara intensif dari pihak Kecamatan dan Kabupaten, perlunya diklat/ bintek peningkatan keterampilan dan pengetahuan perangkat desa, Sistem kompensasi berupa bagi hasil PBB yang memadai, Iklim kerja yang kondusif, Strategi organisasi Pemerintah Desa, Dukungan sumberdaya manusia perangkat desa dan kepala desa yang berkualitas, serta Manajemen pemerintahan desa yang baik. |
| Abtrak (Bhs. Inggris) | Land and Building Tax (PBB) which is used to finance the administration of government and regional development to the village level. Optimizing PBB Revenue is expected to be able to increase regional revenue revenues, including increasing development in the village. The problems that occur can not be separated from the Performance of the Village Apparatus in service. The purpose of this study was to determine the performance of the village apparatus, the constraints of the village government, and solutions to overcome obstacles in the service of the PBB. The results showed that the performance of PBB services was quite good, but not yet optimal. Of the 13 (thirteen) villages in Pagerbarang Subdistrict when the due date of September 30 each year there are always villages that have not reached the 100% realization target. This performance improvement effort is needed by involving all components. The sub-district often motivates the Village Head and Village Apparatus to be even more active in increasing the realization of PBB acquisition in their respective villages. The punishment and reward system is also considered effective in improving the performance of village officials. Constraints experienced by the Village Government in providing PBB services are the lack of village apparatus, the low quality of village apparatus human resources, the relatively large amount of time the workload of village officials, rewards in the form of profit sharing incentives are still low and punishments are still light. for village officials who violate the rules. Solutions to overcome obstacles in UN services include the need for intensive guidance from the sub-district and district, the need for training/instruction for improving skills and knowledge of village officials, compensation system in the form of adequate PBB profit sharing, conducive work climate , Village Government organizational strategy, Support of quality human resources of village officials and village heads, as well as good management of village government. |
| Kata kunci | Kinerja, PBB, Pemerintah Desa |
| Pembimbing 1 | Dr. Slamet Rosyadi,M.Si |
| Pembimbing 2 | Dr. Tobirin. M.Si |
| Pembimbing 3 | |
| Tahun | 2022 |
| Jumlah Halaman | 139 |
| Tgl. Entri | 2022-08-26 13:39:37.194759 |