APRILIANI, ISTIANA (2023) PROSEDUR PEMERIKSAAN PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
This research was conducted to find out how the procedure for tax inspection of land and building rights acquisition fees at the Regional Revenue Agency of Serang Regency. Apart from that, it also knows the internal control if the cost of acquiring land and building rights is not inspected/verified. In writing this final report, the writer uses descriptive method. The data used in this paper are primary data and secondary data obtained from the Regional Revenue Agency of Serang Regency. Sources of data come from field studies and literature. Methods of data collection through observation, interviews, and documentation. Based on the results obtained from the field study, the procedure for tax inspection of land and building rights acquisition fees has been going well and is in accordance with the regulations that have been set.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penelitian ini dilakukan untuk mengetahui bagaimana prosedur pemeriksaan pajak bea perolehan hak atas tanah dan bangunan pada Badan Pendapatan Daerah Kabupaten Serang. Selain itu juga mengetahui pengendalian internal jika bea perolehan hak atas tanah dan bangunan tidak diperiksa/diverifikasi. Dalam penulisan laporan tugas akhir ini, penulis menggunakan metode deskriptif. Data yang digunakan dalam penulisan ini adalah data primer dan data sekunder yang diperoleh dari Badan Pendapatan Daerah Kabupaten Serang. Sumber data berasal dari studi lapangan dan kepustakaan. Cara pengumpulan data melalui pengamatan, wawancara, dan dokumentasi. Berdasarkan hasil yang diperoleh dari studi lapangan prosedur pemeriksaan pajak bea perolehan hak atas tanah dan bangunan sudah berjalan dengan baik dan sudah sesuai dengan peraturan yang sudah ditetapkan. | |||||||||
| Uncontrolled Keywords: | Tax Audit, Land and Building Rights Acquisition Fees Pemeriksaan Pajak, Bea Perolehan Hak Atas Tanah dan Bangunan | |||||||||
| Subjects: | A General Works > AC Collections. Series. Collected works A General Works > AC Collections. Series. Collected works A General Works > AI Indexes (General) A General Works > AI Indexes (General) |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis > 62201-Program Diploma III Akuntansi 05-Fakultas Ekonomi dan Bisnis |
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| Depositing User: | Mrs Istiana Apriliani | |||||||||
| Date Deposited: | 22 Sep 2023 09:48 | |||||||||
| Last Modified: | 22 Sep 2023 09:48 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29550 |
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