Implementation of the Customs Collection Policy Rights to Land and Building in North Toraja Regency

Abstract

This study used descriptive qualitative method. The data collection techniques used were interviews, observation, and document review. Data analysis techniques are used starting from the data collection stage, data reduction, data display, data verification, until the conclusion stage. The results showed that the communication aspect was running quite well. In the aspect of resources, it is good enough because of adequate staff, both in quality and quantity. In the disposition aspect, employee placement is quite effective with the existing structure. In the aspect of bureaucratic structure, it has not been going well. Even though there is a Standard Operating Procedure that is used as a reference in carrying out the work, the stages are too long. Thus, it can be suggested that in the communication aspect, the Regional Revenue Agency conducts outreach directly to the community by coordinating with the sub-district and lurah / head of lembang to present the community as participants. On the resource aspect, it is necessary to improve the capacity of employees through technical guidance activities related to services. In the disposition aspect, there is a need for consistency from the leadership and employees in their duties and responsibilities because of the high incentives provided. In the aspect of bureaucratic structure, it is necessary to simplify standard operating procedures so that they are easy to run. Furthermore, it requires commitment and consistency from employees in order to properly implement these standard operating procedures.