EVALUASI KESIAPAN ADMINISTRASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN BERDASARKAN UU NO 28 TAHUN 2009 PADA DINAS PENDAPATAN DAERAH KOTA PALEMBANG

SEPTALISA, RANI and Djunaidi, Tanzil and Ermadiani, Ermadiani (2012) EVALUASI KESIAPAN ADMINISTRASI PEMUNGUTAN PAJAK BUMI DAN BANGUNAN BERDASARKAN UU NO 28 TAHUN 2009 PADA DINAS PENDAPATAN DAERAH KOTA PALEMBANG. Undergraduate thesis, Sriwijaya University.

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Abstract

This research diseusses what things are the main focus of Revenue Department in Palembang relating to readiness of the administration of Land and Property Tax (PBB) collection efforts and what it can optimize the potential of PBB. After post Law 28/2009, as of 2014 PBB will be fully handled by local govemments. The problem that exist is how local govemments regulate the readiness of the administration of tax collecting so that potential can be tapped more deeply by the local govemment. The purpose of this paper is to explain what things are prepared in local govemment in administering PBB. This research is qualitative deseriptive design. The data comes ffom in-depth interview on the Revenue Department in Palembang. Based on the results of this study concluded that the Revenue Department in Palembang prepared the regulations, human resources, facilities and infrastructure, as well as the convinction that the Revenue Department in Palembang is able to manage PBB. While the effort can be optimized to increase the potential for PBB is to broaden the tax base and the application of sanetions that could reduce the tax Evasion.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Land and Property Tax, Tax Administration Collection, Revenue Department in Palembang
Subjects:	H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping H Social Sciences > HJ Public Finance > HJ4113-4601 Property tax
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mr. Muhammad Irwan
Date Deposited:	01 Nov 2021 07:14
Last Modified:	01 Nov 2021 07:14
URI:	http://repository.unsri.ac.id/id/eprint/56693

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