UNSPECIFIED (2021) PROSEDUR PEMBAYARAN DAN PERHITUNGAN PBB PADA UPT PAJAK DAERAH KELAS A CIGUDEG KABUPATEN BOGOR. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk mengetahui bagaimana prosedur pembayaran dan perhitungan Pajak Bumi dan Bangunan serta realisasi dari target yang dilakukan di UPT Pajak Daerah Kelas A Cigudeg. Metode yang digunakan dalam penelitian ini yaitu menggunakan metode deskriptif. Sumber data yang digunakan adalah data primer dan data sekunder. Data primer diperoleh melalui wawancara langsung dengan pihak UPT Pajak Daerah Kelas A Cigudeg sedangkan data sekunder diperoleh dari bahan Pustaka yang berhubungan dengan objek penelitian. Dari hasil penelitian dapat disimpulkan bahwa prosedur pembayaran pajak bumi dan bangunan bisa dilakukan dengan dua cara yaitu pembayaran dilakukan di UPT Pajak Daerah Kelas A Cigudeg Secara langsung serta melalui pembayaran Elektronik (Online). Sistem pembayaran Pajak Bumi dan Bangunan yang diterima secara langsung oleh UPT Pajak Daerah Cigudeg menggunakan sistem computer diamana sistem tersebut sudah diatur oleh Badan Pengelolaan dan pendapatan Daerah (Bappenda) Kabupaten Bogor. Perhitungan Pajak Bumi dan Bangunan pada UPT Pajak Daerah Kelas A Cigudeg sesuai yang tercantum dalam Undang – Undang Nomor 28 tahun 2009 Tentang Pajak Daerah dan Retribusi Daerah. Hal ini bisa dilihat pertama pada dasar pengenaan Pajak Bumi dan Bangunan adalah Nilai Jual Objek Pajak (NJOP), penetapan NJOP dan tarif Pajak Bumi dan Bangunan telah ditetapkan oleh Bupati sesuai dengan PERDA No 2 tahun 2016 tentang Pajak Daerah.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | This study aims to find out how the procedure for payment and calculation of Land and Building Tax and the realization of the targets carried out at the UPT Class A Cigudeg Regional Tax. The method used in this research is using descriptive method. Sources of data used are primary data and secondary data. Primary data was obtained through direct interviews with the UPT Regional Tax Class A Cigudeg while secondary data was obtained from library materials related to the object of research. From the results of the study, it can be concluded that the procedure for paying land and building taxes can be done in two ways, namely payments made at the Regional Tax Unit Class A Cigudeg directly and through electronic payments (Online). The land and building tax payment system received directly by the Cigudeg Regional Tax UPT uses a computer system where the system has been regulated by the Bogor Regency Regional Revenue and Management Agency (Bappenda). Calculation of Land and Building Taxes at UPT Class A Cigudeg Regional Taxes as stated in Law Number 28 of 2009 concerning Regional Taxes and Regional Levies. This can be seen firstly on the basis of imposition of Land and Building Tax, namely the Sales Value of Tax Objects (NJOP), the determination of NJOP and the rate of Land and Building Tax have been determined by the Regent in accordance with PERDA No. 2 of 2016 concerning Regional Taxes. | |||||||||
| Uncontrolled Keywords: | Payment Procedure, Calculation, Local Tax Prosedur Pembayaran, Perhitungan, Pajak Daerah | |||||||||
| 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 10:34 | |||||||||
| Last Modified: | 26 Dec 2022 10:34 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/19034 |
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