TATA CARA PERHITUNGAN DAN PEMUNGUTAN BBNKB DAN OPSEN BBNKB PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN

RAZZAK, MUHAMMAD FATTAH and Kesuma, Nilam (2025) TATA CARA PERHITUNGAN DAN PEMUNGUTAN BBNKB DAN OPSEN BBNKB PADA BADAN PENDAPATAN DAERAH PROVINSI SUMATERA SELATAN. Diploma thesis, Sriwijaya University.

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Abstract

Bea Balik Nama Kendaraan Bermotor (BBNKB) merupakan pajak atas penyerahan hak milik kendaraan bermotor. Opsen BBNKB merupakan pungutan tambahan yang dibagikan kepada pemerintah Kabupaten/Kota. Laporan ini bertujuan untuk mengetahui dan memahami tata cara perhitungan dan pemungutan BBNKB dan Opsen BBNKB yang dilakukan oleh Badan Pendapatan Daerah Provinsi Sumatera Selatan. Berdasarkan hasil observasi selama magang dapat disimpulkan bahwa BAPENDA Provinsi Sumatera Selatan telah melaksanakan perhitungan dan pemungutan BBNKB dan Opsen BBNKB sesuai dengan ketententuan yang berlaku. Kata Kunci: BBNKB, Opsen BBNKB, Perhitungan, Pemungutan.

Item Type: Thesis (Diploma)
Uncontrolled Keywords: BBNKB, Opsen BBNKB, Perhitungan, Pemungutan.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 01-Faculty of Economics > 62401-Accounting (D3)
Depositing User: Muhammad Fattah Razzak
Date Deposited: 29 Jul 2025 03:37
Last Modified: 29 Jul 2025 03:37
URI: http://repository.unsri.ac.id/id/eprint/181397

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