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PROSEDUR PEMUNGUTAN DAN PELAPORAN PAJAK BUMI DAN BANGUNAN DALAM SEKTOR PEDESAAN DAN PERKOTAAN (PBB-P2) DI BADAN PELAYANAN PAJAK DAERAH PANDEGLANG

UNSPECIFIED (2021) PROSEDUR PEMUNGUTAN DAN PELAPORAN PAJAK BUMI DAN BANGUNAN DALAM SEKTOR PEDESAAN DAN PERKOTAAN (PBB-P2) DI BADAN PELAYANAN PAJAK DAERAH PANDEGLANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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PROSEDUR PEMUNGUTAN DAN PELAPORAN PAJAK BUMI DAN BANGUNAN DALAM SEKTOR PEDESAAN DAN PERKOTAAN (PBB P2) DI BADAN PELAYANAN PAJAK DAERAH PANDEGLANG.pdf - Published Version
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Abstract

Tujuan dari penulisan Laporan Tugas Akhir ini adalah untuk mengetahui prosedur pemungutan dan pelaporan Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan di Badan Pelayanan Pajak Daerah (BP2D) Pandeglang, serta untuk mengetahui kendala – kendala yang dihadapi oleh Badan Pelayanan Pajak Daerah (BP2D) Pandeglang dan solusi dalam mengatasi kendala yang timbul dari Prosedur Pemungutan dan Pelaporan Pajak Bumi dan Bangunan dalam sektor Pedesaan dan Perkotaan (PBB-P2). Metode yang digunakan dalam penulisan Laporan Tugas Akhir ini adalah metode deskriptif. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder. Data Primer adalah data yang diperoleh dengan cara melakukan wawancara langsung kepada Bapak H. Dede Maulana Staf Badan Pelayanan Pajak Daerah (BP2D) Pandeglang. Sumber data skunder seperti Tabel Realisasi Penerimaan Pajak PBB P2, dan sebagainya. Metode pengumpulan data yang digunakan yaitu observasi, wawancara, studi pustaka dan dokumentasi. Hasil dari Laporan Tugas Akhir ini menunjukan bahwa Prosedur Pemungutan dan Pelaporan PBB-P2 di BP2D Pandeglang sudah dilakukan dengan benar dan sesuai berdasarkan Peraturan Bupati Pandeglang Nomor 39 Tahun 2017. Prosedur Pemungutan dan Pelaporan PBB P2 di BP2D Pandeglang sudah dilakukan dengan benar dan sesuai berdasarkan Peraturan Pemerintah Nomor 55 Tahun 2016. Penerapan PBB-P2 di Badan Pelayanan Pajak Daerah (BP2D) Pandeglang masih terdapat kendala yaitu Wajib Pajak kurang mengerti dalam pemungutan dan pelaporan PBB P2, Wajib Pajak hanya mengetahui pembayaran PBB P2 melalui Teller Bank Persepsi atau Kantor Pos.

Item Type: Thesis (D3)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorMulyasari, Windu197612092006042001
Thesis advisorAstuti, Kurniasih Dwi197601142010122001
Additional Information: The purpose of writing this Final Project Report is to find out the procedures for collecting and reporting Land and Building Tax in the Rural and Urban sectors at the Regional Tax Service Agency (BP2D) Pandeglang, as well as to find out the obstacles faced by the Regional Tax Service Agency (BP2D) Pandeglang and solutions in overcoming obstacles arising from the Procedure for Collecting and Reporting Land and Building Taxes in the Rural and Urban sectors (PBB-P2). The method used in writing this Final Project Report is descriptive method. The data used in this paper are primary data and secondary data. Primary data is data obtained by conducting direct interviews with Mr. H. Dede Maulana, staff of the Regional Tax Service Agency (BP2D) Pandeglang. Secondary data sources such as the P2 PBB Tax Revenue Realization Table, and so on. Data collection methods used are observation, interviews, literature study and documentation. The results of this Final Project Report show that the PBB-P2 Collection and Reporting Procedures at BP2D Pandeglang have been carried out correctly and accordingly based on the Regulation of the Pandeglang Regent Number 39 of 2017. The Procedure for Collecting and Reporting PBB P2 at BP2D Pandeglang has been carried out correctly and according to the Regulations Government Number 55 of 2016. The implementation of PBB-P2 at the Regional Tax Service Agency (BP2D) Pandeglang still has obstacles, namely taxpayers do not understand the collection and reporting of PBB P2, taxpayers only know PBB P2 payment through the Perception Bank Teller or Post Office.
Uncontrolled Keywords: Land and Building Tax in the Rural and Urban Sector Pajak Bumi dan Bangunan Sektor Pedesaan dan Perkotaan
Subjects: H Social Sciences > HB Economic Theory
Divisions: 05-Fakultas Ekonomi dan Bisnis
05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan
Depositing User: Perpustakaan Pusat
Date Deposited: 29 Dec 2022 13:19
Last Modified: 29 Dec 2022 13:19
URI: http://eprints.untirta.ac.id/id/eprint/19243

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