This research is based on problems related to the provision of land and building tax
incentives. The purpose of this research in accordance with these problems is to
find out and analyze the provision of incentives related to the collection of land and
building tax in Sleman Regency, to find out and analyze the problems that occur in
the collection of land and building tax in Sleman Regency, and to find out and
analyze the efforts made in overcoming the obstacles to land and building tax
revenue in Sleman Regency. This research uses normative legal research methods
using data collected through literature study and interviews at the BKAD office.
The result of this research is the provision of Land and Building Tax incentives in
Sleman Regency in accordance with the applicable Laws and Regulations of the
Regent, where in its implementation village officials in Sleman Regency who are
on time in making land and building tax payments receive awards from the Regional
Government through the Regional Finance and Asset Agency, such as tour
packages given to the Head of Hamlet, The obstacle in meeting the PBB revenue
target so that tax incentives are obtained in Sleman Regency is the difficulty of the
Regional Finance and Asset Agency in recording community land ownership
because there are taxpayers who own land that has transferred ownership, but the
taxpayer does not report to the apparat, The effort made by the Regional Finance
and Asset Agency is to use the ball pick-up method by providing facilities to the
community to pay directly during the week