| dc.description.abstract | Delegation of authority is granting authority or formal powers and responsibilities to
carry out certain activities to others. The implementation of the authority delegation
property tax collection is in the form of coordination and facilitation in District of
Tamanan. This research aimed to identify the types and areas of the government
authority which can be delegated from the regent to Head of Distrct of Tamanan in the
collection of property tax. The research used qualitative method with descriptive
approach. The informants involved were Head of District of Tamanan, Secretary of
District of Tamanan, Head of Sections of Tamanan District, Assistant 1 of local
secretary of Administration of Bondowoso Regency, and Head of legal section of
Bondowoso Regency. Camat (Head of District) as a delegate in coordinating and
facilitating the collection of property tax must conduct counseling, monitoring, analysis
and evaluation of property taxes in villages for smooth property tax payment. By the
delegation of partial of the Regent’s authority to Head of District in the form of Regent’s
regulation, Head of District has the authority to carry out the coordination and
facilitation in the collection of property tax. It is suggested that the delegation of
authority to Head of District be made in diverse patterns because each district has
different potentials | en_US |
