EFEKTIVITAS PEMUNGUTAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (BPHTB) TAHUN 2016-2019 INDRALAYA KABUPATEN OGAN ILIR

PAULINA, CHRISTINE MONATA and Sobri, Kgs. Muhammad and Budiarto, Gatot (2020) EFEKTIVITAS PEMUNGUTAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN/ATAU BANGUNAN (BPHTB) TAHUN 2016-2019 INDRALAYA KABUPATEN OGAN ILIR. Undergraduate thesis, Sriwijaya University.

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Abstract

This study entitled the “Effectiveness Of Collecting Tax On The Acquisition Of Land Rights And/Or Building (BPHTB) In 2016-2019 Indralaya Ogan Ilir Regency (A Study Of The Ogan Ilir Regional Revenue Departement)”. The purposeof this study is tofind out that the collection of Land And/Or Building Rights Fees (BPHTB) in Indralaya Ogan Ilir Regency has been effective. LandAnd/Or BuildingRights (BPHTB) acquisition tax is a regional tax included in the Regional Original Income (PAD), which if the percentage of BPHTB collection increases and can effectively support the largest Regional Original Income from various types of taxes that are the source of local revenue because there are many BPHTB tax Objects kind of. The research method used in this studyais aqualitative descriptive research method that describes data that supports identifying and describing things that occur in the effectiveness of collecting BPHTB. This study uses the theory of effectiveness measurement proposed by Memen Kurniawan and Abubakar by using Extensification measurement seen from the institutional aspects, the implementation aspects, personnel aspects and measurement of Intensification seen from taxpayers and tax object BPHTB. Data collection techniques from this study included interview, observation and documentation. The results of this study show that BPHTB tax collection in Indralaya Ogan Ilir Regency is not effective but has been realized according to the Ogan Ilir Local Regulation, this can be seen from the percebtage calculation according to Mardiasmo and Extensification measurements seen from the aspects of management in monitoring and controlling the collection of BPHTB, therefore employees often receive rejection from taxpayers, while from the institutional aspect, the accounting system for grouping types of tax objects is still comprehensive, there is no separation system based on the next type of tax object, seen from the measurement of Intensification in taxpayers who have note obeyed and the implementation of the reward system for taxpayers whoobeys.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Efektivitas, Pemungutan BPHTB, Persentase, Ekstensifikasi and Intensifikasi.
Subjects:	J Political Science > JF Political institutions (General) > JF1338-2112 Public administration
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Users 6830 not found.
Date Deposited:	03 Sep 2020 04:05
Last Modified:	03 Sep 2020 04:05
URI:	http://repository.unsri.ac.id/id/eprint/32125

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