ANALISIS PEMUNGUTAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN MUSI BANYUASIN TAHUN 2019

PUTRA, DHIMAS ADITYA PRATAMA and Sobri, Kiagus Muhammad and Mirani, Dwi (2022) ANALISIS PEMUNGUTAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN DI BADAN PENGELOLA PAJAK DAN RETRIBUSI DAERAH DI KABUPATEN MUSI BANYUASIN TAHUN 2019. Undergraduate thesis, Sriwijaya University.

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Abstract

This study aims to determine and describe the collection of tax on land and building rights in Musi Banyuasin Regency. The problems that exist are motivated by the lack of socialization from the Regional Tax and Retribution Management Agency for the Musi Banyuasin Regency. The research method used is a type of qualitative research with a descriptive approach. The theory used is the theory of tax collection according to Nick Devas which includes aspects of tax effort, yields and utility. Data collection techniques used include interviews and documentation. The results of the study were found, first, the number of taxpayers who do not want to report their tax objects and taxpayers often manipulate their tax objects due to the lack of public awareness of paying taxes. Second, the socialization carried out by the Regional Tax and Retribution Management Agency of Musi Banyuasin Regency is still less optimal, so the solution is that the Musi Banyuasin Regency Regional Tax and Retribution Management Agency must be more active in disseminating information regarding the tax on the acquisition of rights to land and buildings by giving gifts to obedient taxpayers so that taxpayers are interested and aware of reporting their tax objects to the Regional Tax and Retribution Management Agency office of Musi Banyuasin Regency Keywords: Collections, fees for acquisition of land and buildings, tax efforts, utilization, efficiency, socialization

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Bea Perolehan Hak Atas Tanah dan Bangunan, Upaya Pajak, Hasil Guna, Daya Guna, Sosialiasi
Subjects:	J Political Science > JA Political science (General)
Divisions:	07-Faculty of Social and Politic Science > 63201-State Administration (S1)
Depositing User:	Dhimas Aditya Pratama Putra
Date Deposited:	08 Mar 2022 04:56
Last Modified:	08 Mar 2022 04:56
URI:	http://repository.unsri.ac.id/id/eprint/64894

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