relation: https://eprints.untirta.ac.id/46709/
title: ADMINISTRASI PERPAJAKAN DAERAH PADA   PAJAK BUMI DAN BANGUNAN PERDESAAN   PERKOTAAN DI BADAN PENDAPATAN DAERAH   KOTA SERANG TAHUN 2022-2023
creator: JULIANA, JULIANA
subject: Public Administration
subject: HJ Public Finance
description: Urban Rural Land and Building Tax is one of the potential revenues for the state   and contributes to local revenue. In its implementation, the Regional Tax   Administration in Serang City encountered various problems such as the mismatch   of PBB P2 object data, the lack of facilities and infrastructure in conducting mobile   tax services, the lack of human resources in conducting assessments, treasurers,   and the absence of bailiffs, the lack of socialization of PBB P2 payments to the   public, and the lack of strict application of sanctions. The purpose of this research   is to find out how the administration of local taxation on urban rural land and   building tax at the Regional Revenue Agency of Serang City in 2022-2023. The   theory used is the theory of local tax administration proposed by M. Ikhsan and Roy   V. Salomo which consists of 5 administrative stages, namely, identifying tax   subjects and objects, assessing and determining the value of taxes payable,   collecting or receiving tax deposits, accounting for tax revenues, and enforcing tax   laws or regulations. Researchers use descriptive qualitative research methods. The   results of this study indicate that local tax administration in Serang City is not yet   optimal, because efforts are still needed to solve these problems starting from   identifying tax subjects and objects throughout Serang City, adequate human   resources in the assessment and revenue treasurer, and strict sanctions for   taxpayers. So it is necessary to seek routine socialization and check all data on the   subject and object of PBB P2 so that the data is the same as the facts in the field,   so that the realization of urban rural land and building tax revenue reaches the   predetermined target.
date: 2024
type: Thesis
type: NonPeerReviewed
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language: en
identifier: https://eprints.untirta.ac.id/46709/2/JULIANA_6661200092_FULL%20TEXT.pdf
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identifier: https://eprints.untirta.ac.id/46709/3/JULIANA_6661200092_02.pdf
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identifier: https://eprints.untirta.ac.id/46709/4/JULIANA_6661200092_03.pdf
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identifier: https://eprints.untirta.ac.id/46709/5/JULIANA_6661200092_04.pdf
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identifier: https://eprints.untirta.ac.id/46709/6/JULIANA_6661200092_05.pdf
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identifier: https://eprints.untirta.ac.id/46709/7/JULIANA_6661200092_REF.pdf
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identifier: https://eprints.untirta.ac.id/46709/8/JULIANA_6661200092_LAMP.pdf
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identifier: https://eprints.untirta.ac.id/46709/17/JULIANA_6661200092_01.pdf
identifier:   JULIANA, JULIANA  (2024) ADMINISTRASI PERPAJAKAN DAERAH PADA PAJAK BUMI DAN BANGUNAN PERDESAAN PERKOTAAN DI BADAN PENDAPATAN DAERAH KOTA SERANG TAHUN 2022-2023.  S1 thesis, Universitas Sultan Ageng Tirtayasa.