Hidayatulloh, Arifah Azimatun Niqmah Arfat (2020) EFEKTIVITAS PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) (Studi Empiris Pada Badan Pengelolaan Pendapatan Daerah Kabupaten Kebumen. Undergraduate thesis, UPN"VETERAN" JATIM.
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Abstract
Indonesia uses taxes as a source of income largest, which includes central and local taxes. The purpose of this research to determine the level of effectiveness of land and building tax collection (PBB-P2) by the Regional Revenue Management Agency (Bappenda) in the District Kebumen. The level of effectiveness can be known by comparing targets which has been determined with the realization of PBB-P2 receipts. This research using a qualitative approach, located at the Office of the Management Agency Regional Revenue of Kebumen Regency, by reviewing and observing in depth about the effectiveness of collecting land and building taxes as well as obstacles in the collection by conducting interviews with resource persons from the fields of Billing, Bookkeeping, and Reporting, continue analyzed together with PBB-P2 acceptance data in 2019. Research was also carried out by analyzing the Regency Regional Revenue Realization document Kebumen to determine the level of effectiveness of tax collection in the district Kebumen. The results of the study show the efforts that have been made by Bappenda in facilitating taxpayers in paying PBB-P2, can realizing the implementation of effective PBB-P2 collection. It is shown with comparative data, where the target set in 2019 is 45 billion rupiah and realized in PBB-P2 revenue of 48 billion rupiah. However, the implementation of the effective PBB-P2 collection is also cannot avoid the obstacles that occur, both in terms of internal and external external. Keywords: effectiveness, tax collection, PBB-P2
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HF Commerce > HF5681.T3 Tax Accounting | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Mujari Mujari | ||||||||
| Date Deposited: | 14 Jun 2021 07:54 | ||||||||
| Last Modified: | 14 Jun 2021 07:54 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/1910 |
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