MEKANISME PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) SEBELUM DAN SESUDAH DEVOLUSI DI KOTA PALEMBANG

ALFARISI, M. AWALUDDIN and Saftiana, Yulia and Ermadiani, Ermadiani (2012) MEKANISME PENETAPAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) SEBELUM DAN SESUDAH DEVOLUSI DI KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This Research entitled "Mechanism Arrangement of Tax Acquisition of Rights Land and Building (BPHTB) before and after Devolution in Palembang" which aims to 1) know how is the mechanism arrangement of Tax Acquisition of Rights Land and Building before and after devolution and 2) to find out whether this tax diversion is going better and more effective than when administrated by Central Government. This research was done by collecting revenue data of Tax Acqusition of Rights Land and Buildings and also the regulations and the laws that discussing about mechanism arrangement of Tax Acqusition of Rights Land and Building that exist in Regional Office of the General Tax Directorate and Service Revenue Region of Palembang. And then the obtained data will be compared each other. Based on this research, it is known that mechanism arrangement of Tax Acquisition of Land rights and Building that applied in Regional Office of the General Tax Directorate adheres a self assessment system, where the taxpayer has an important role in calculating and delivering the tax. On the contrary, mechanism arrangement of Tax Acquisition of Rights Land and Building that applied in Service Revenue Region of Palembang adheres an official assessment system which means almost all the activities of the taxation is done by Government and third party. The evaluation result of revenue data of Tax Acquisition of Rights Land and Building shown that the diversion from Central Government to Regional Government has gone well and effectively viewed in tenns of revenue that earned It can be shown from the increased of revenue in 2011 compared with previous years. But on other hand, the number of taxpayers has declined The declining in number of taxpayers was due to high value of the acquisition of non-taxable tax object that decided by Palembang Government. As the result only a certain taxpayer who can be a subject of this tax. For the future, the author suggest that the socialization about tax acquisition of rights land and building should be done often. Good socialization will increase public awareness about the importance of paying taxes. This will impact positively to increase revenue in terms of both total revenues that earned and the number of taxpayers who make payments.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Mekanisme Penetapan,Penerimaan,BPHTB
Subjects:	H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr Halim Sobri
Date Deposited:	09 Apr 2020 03:56
Last Modified:	09 Apr 2020 03:56
URI:	http://repository.unsri.ac.id/id/eprint/28860

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