ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) PADA KABUPATEN OGAN KOMERING ULU SELATAN TAHUN 2019- 2023

FAILASUFA, MILA and Ermadiani, Ermadiani (2024) ANALISIS PENERIMAAN PAJAK BUMI DAN BANGUNAN PERDESAAN DAN PERKOTAAN (PBB-P2) PADA KABUPATEN OGAN KOMERING ULU SELATAN TAHUN 2019- 2023. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine the factors causing the failure to achieve the target of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency, and to determine the efforts of the Regional Government in optimizing the realization of Rural and Urban Land and Building Tax revenue in South Ogan Komering Ulu Regency. The object of this study is South Ogan Komering Ulu Regency in 2019-2023. This study uses a qualitative method with a descriptive approach, and secondary data types. The testing of this study uses the Miles and Huberman method data analysis technique. The results of the study stated that the factors causing the failure to achieve the target for Rural and Urban Land and Building Tax (PBB-P2) revenue were taxpayer awareness factors, service quality factors, and efforts by the Regional Government of Ogan Komering Ulu Selatan Regency, namely conducting socialization, conducting door-to-door collection and cooperating with PLN and installing banners with appeals to the community.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Pajak Daerah, Pajak Bumi dan Bangunan, Pajak Bumi dan Bangunan Perdesaan dan Perkotaan
Subjects: H Social Sciences > HJ Public Finance > HJ2321-2323 Tax incidence. Tax shifting. Tax equity
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mila Failasufa
Date Deposited: 03 Sep 2024 04:58
Last Modified: 03 Sep 2024 04:58
URI: http://repository.unsri.ac.id/id/eprint/156667

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