ABSTRACT

This study was conducted to (1) m engetahui and analyze the potential of the UN-P2 in District Barito Kuala . (2) Knowing and analyzing the factors that become obstacles in the acceptance of PBB-P2 in Barito Kuala Regency .

The sample in this research is divided into two (2) stages: (1) choose the sample area with Area Sampling , this making sample divided into 2 (two), namely the realization of the UN-P2 lows in the District Bakumpai and the District Kuripan well as the realization of the UN-P2 highest namely Alalak and Marabahan Districts in Barito Kuala Regency, (2) determine the informants by purposive sampling . The informants in this study were the Head of Barito Kuala Regency's Regional Tax and Retribution Management Agency and the Section Chief. Data is processed through quantitative descriptive analysis by calculating the percentage comparison of potential and realization of PBB-P2. 

The results of this study prove that the greatest potential of PBB-P2 is located in Alalak District and Marabahan District, while the lowest potential is Bakumpai and Kuripan Districts, 4 (four) districts have different potential due to differences in the number of tax subjects (Taxpayers) who may affect PBB-P2 acceptance. Inhibiting factors in the acceptance of PBB-P2 for 4 (four) Barito Kuala Districts are located in the first: limitations and ability of human resources; second: socio-economic conditions of the community; and third: the number of taxpayers and living conditions .