Yasin, Risan Martein (2024) EFEKTIVITAS PENERIMAAN PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KOTA SERANG. D3 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of this final report is to discuss the effectiveness of land and building tax revenue collection, as well as the factors influencing the decrease and increase in effectiveness of this revenue collection. The data sources used include primary data obtained from the Regional Revenue Office of Serang City and secondary data obtained from various literature sources. The descriptive method employed in this study involves interviews, documentation, and observations. The research findings indicate that the effectiveness of land and building tax revenue collection at the Regional Revenue Agency of Serang City is relatively high, with tax revenue realization surpassing targets. Factors influencing the effectiveness of land and building tax revenue collection include lack of education and training for employees, insufficient taxpayer knowledge, and low public awareness regarding the meaning and purpose of land and building taxes. Based on the research results, to enhance the effectiveness of land and building tax revenue collection by improving education and training for employees, increasing public awareness, and enhancing a simple and effective tax collection system.
| Item Type: | Thesis (D3) | |||||||||
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| Additional Information: | Penulisan laporan tugas akhir ini bertujuan untuk membahas tingkat efektivitas penerimaan pajak bumi dan bangunan, serta faktor-faktor yang mempengaruhi penurunan dan peningkatan efektivitas penerimaan pajak bumi dan bangunan. Sumber data yang digunakan adalah data primer yang diperoleh dari Kantor Badan Pendapatan Kota Serang, serta data sekunder yang diperoleh dari beberapa literatur yang ada. Adapun metode deskriptif yang merupakan hasil wawancara, dokumentasi dan observasi. Hasil penelitian menunjukkan bahwa Efektivitas Penerimaan Pajak Bumi dan Bangunan pada Badan Pendapatan Daerah Kota Serang relatif tinggi, dengan realisasi penerimaan pajak yang melebihi target, faktor-faktor yang mempengaruhi Efektivitas Penerimaan Pajak Bumi dan Bangunan antara lain kurangnya pendidikan dan pelatihan pegawai, kurangnya pengetahuan wajib pajak, dan kurangnya kesadaran masyarakat terhadap makna dan tujuan Pajak Bumi dan Bangunan. Berdasarkan hasil penelitian, untuk meningkatkan Efektivitas Penerimaan Pajak Bumi dan Bangunan dengan cara meningkatkan pendidikan dan pelatihan pegawai, meningkatkan kesadaran masyarakat, serta meningkatkan sistem pemungutan pajak yang sederhana dan efektif. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 61403-Program Diploma III Perpajakan |
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| Depositing User: | Mr Risan Martein Yasin | |||||||||
| Date Deposited: | 21 Aug 2024 10:24 | |||||||||
| Last Modified: | 21 Aug 2024 10:24 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/40749 |
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