PROSEDUR PEMUNGUTAN DAN AKUNTANSI PENERIMAAN KAS PAJAK BUMI DAN BANGUNAN (PBB) PADA DINAS PENDAPATAN DAERAH KABUPATEN SERANG

MULYATI, SRI (2015) PROSEDUR PEMUNGUTAN DAN AKUNTANSI PENERIMAAN KAS PAJAK BUMI DAN BANGUNAN (PBB) PADA DINAS PENDAPATAN DAERAH KABUPATEN SERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.

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Abstract

District Revenue Service Attack is one of the agencies responsible for managing the regional revenue Serang District. Land and Building Tax Collection is a series of activities ranging from data collection object and the subject of land and building tax, as well as the determination of the amount of property tax to the activities of remittance. Procedures property tax collection is a major factor in increasing revenue Serang District. With the voting procedures and accounting cash receipts tax on land and building are good, it will affect directly to the target reached Serang District Revenue Office. This study was conducted to determine how the voting procedures and accounting cash receipts in the Land and Building Tax Revenue Office Serang District. Data collection is literature study and field studies by way of documentation, interviews. Writing the results of the study showed that the implementation of polling procedures simplify the property tax the taxpayer to pay land and building tax. It can be seen from the number of places available payment Revenue Service Serang District. Weakness in this procedure is less conscious of the importance of the taxpayer to pay land and building tax for the construction of Serang District. Recommendations from voting procedure land and building tax payment by way every taxpayer must be given proof of payment in the form of STTS so there is no mistake in recording. Development of land and building tax receipts have not been effective due to factors lack of public awareness in pay land and building tax. It is recommended that the Department of Revenue further improve procedures so that both land and building tax receipts can achieve the set targets and be able to add Revenue Serang District.

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Thesis (D3)

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