OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DI KOTA PALEMBANG TAHUN 2019

PRATIWI, R.A. and Erina, Lili and Mirani, Dwi (2020) OPTIMALISASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN PERKOTAAN DI KOTA PALEMBANG TAHUN 2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This research has a purpose to describe the optimization of land and building tax city collection in Palembang 2019 unachievement. This problem is motivated by the unachievement of land and building taxpayers' targets and targets set by the local tax management agency in Palembang; Taxpayer which is realized is not reached the optimal set point yet; the less optimal socialization; and the mount of the tax rate which is kind of significant. The theory that is used in this research is from Nick Devas; It has 3 aspect to measure the regional potential as a basic to collect a local tax such as; tax efforts, results and usability. This research using kualitatif metode research with descriptive approach. The sampling technique that is used are interview, observation and documentation. The result of this research are The first aspect is: tax effort the tax which consists of a: tax collection system and is generated according. The rate adjustment shown that increase PBB tax in 2019. Socialization of the United Nations collection is still not optimal yet and the sanctions imposed on taxpayers there have been no innovations. The second aspect is: the need for taxpayers consisting of taxpayer compliance that has not yet reached the optimal point of the bppd, determination of taxpayers has been carried out and accounting and reporting of the United Nations has been carried out but there is no publication yet. The third aspect is: the operational power expended to collect taxes.Based on the result of the research it can be concluded that achievement optimaziton of land and building taxpayers' targets if third aspect to measure the regional potential as a basic to collect a local tax most aspect are still not implemented optimally. The efforts that can be made by bppd Palembang are: so that the efforts to increase the collection of unions through socialization are more massive, giving an appeal to taxpayers in the event of an increase in tax rates, and in order to be able to publish opening and reporting through the bppd official website Palembang Keywords : Optimazion, Collection, Building, Tax, payer’s, Tax, effort, results, usability

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Optimazion, Collection, Building, Tax, payer’s, Tax, effort, results, usability
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HJ Public Finance > HJ4629-4830 Income tax
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 7601 not found.
Date Deposited:	28 Aug 2020 01:54
Last Modified:	28 Aug 2020 01:54
URI:	http://repository.unsri.ac.id/id/eprint/33617

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