Analisis Pengelolaan Piutang Pajak Bumi dan Bangunan Pasca Pengalihan Pajak Bumi dan Bangunan Menjadi Pajak Daerah di Kota Probolinggo (Studi pada Dinas Pendapatan Pengelolaan Keuangan dan Aset Kota Probolinggo)

The aim ofthis studyis to determinethe management ofland and building tax credit and inhibiting factors management.The method used is qualitative method with descriptive research, using interview, observation and documentation as a means of data collection. The focus of this researchis a step taken in managing the property tax receivables after the transfer of property tax into a local tax. Methods of data analysis nclude data reduction, data presentation, and inference. The conclusion of this study in general management of land and building tax receivable after transferring in to the local tax has been implemented in accordance with the provisions of the theory. One of the biggest inhibiting factor in managing land and building taxes receivable is the human factor that is the quantity and quality is still lacking