POLICY OF ESTABLISHING THE DATE OF THE PAYMENT OF RURAL AND URBAN LAND AND BUILDING TAXES IN INDRAGIRI HILIR DISTRICT

Payment of Land and Building Tax in the Rural Urban Sector (PBB-P2) that exceeds maturity limit will be subject to administrative sanctions form interest 2% per month calculated from a maximum period 24 months time tax becomes due. This could potentially lead impartiality towards PBB P2 taxpayers who are late paying taxes. research is type normative legal research, which focuses on positive norms. method examines law an internal perspective with object being The purpose study was analyze setting due date for PBB-P2 payments concept determining payments. results explain through regional central regulations does not provide certainty payment deposit adjust meaning year can result obligation pay year. lack effectiveness collecting context increasing local revenue. And it necessary harmonize existing improvement provisions administration. important considering itself very course adapted psychological, sociological economic development community. Efforts socialize made thing urge fulfill their obligations clearly, correctly, right amount.