UNSPECIFIED (2021) MEKANISME PENAGIHAN PAJAK BUMI DAN BANGUNAN DAN PELAYANAN BADAN PENDAPATAN DAERAH (BAPENDA) KABUPATEN LEBAK-BANTEN. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana mekanisme penagihan pajak bumi dan bangunan dan pelayanan pada keberatan dan banding di Badan Pendapatan Daerah Kabupaten Lebak. Metode yang digunakan dalam penelitian ini yaitu menggunakan metode deskriptif. Sumber data yang digunakan adalah data primer dan sekunder. Data primer diperoleh melalui wawancara langsung dengan pihak Badan Pendapatan Daerah Kabupaten Lebak sedangkan data sekunder diperoleh dari bahan pustaka yang berhubungan dengan objek penelitian. Dari hasil penelitian dapat disimpulkan bahwa mekanisme penagihan pajak bumi dan bangunan melalui 4 (empat) surat tagihan pajak bangunan berdasarkan keadaan wajib pajak, yaitu Surat Pemberitahuan Objek Pajak (SPOP), Surat Pemberitahuan Pajak Terutang (SPPT), Surat Ketetapan Pajak Daerah (SKPD), dan Surat Tagihan Pajak Daerah (STPD). Surat Keputusan Pajak daerah dapat dikeluarkan oleh badan pendapatan daerah jika dipandang perlu dikeluarkan dan harus melalui ketentuan ketentuan yang berlaku. Pelayanan pada keberatan dan banding bisa diajukan oleh wajib pajak dengan mengajukan keberatan atas Surat Keputusan Pajak Daerah (SKPD) yang dikeluarkan Badan Pendapatan Daerah karena tidak sesuai dengan semestinya. Banding bisa diajukan oleh wajib pajak jika keputusan atas keberatan dianggap belum memuaskan.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | This study aims to determine how land and building tax collection and services on appeal at the Lebak Regency Revenue Agency. The method used in this research is descriptive method. The data sources used are primary and secondary data. Primary data were obtained through direct interviews with the Lebak Regency Revenue Agency, while the data were obtained from library materials related to the object of research. From the research results, it can be seen that land and building tax collection through 4 (four) building tax bills is based on the taxpayer's condition, namely: a. Tax Object Return (SPOP) b. Payable Tax Return Letter (SPPT) c. Regional Tax Assessment Letter (SKPD) d. Local Tax Collection Letter (STPD) Regional tax decrees can be issued by the regional revenue agency if it is deemed necessary and must pass the applicable provisions. Services on approval and appeal can be submitted by taxpayers without agreeing to a regional tax decree issued by the regional income agency because it is not appropriate, appeal can be submitted by the taxpayer if the decision on willingness is not satisfactory. | |||||||||
| Uncontrolled Keywords: | Local Taxes, Billing Mechanisms, Objections and Appeals Pajak Daerah, Mekanisme Penagihan, Keberatan dan Banding | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory | |||||||||
| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61406-Program Diploma III Keuangan Perbankan |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 26 Dec 2022 10:13 | |||||||||
| Last Modified: | 26 Dec 2022 10:13 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19030 |
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