relation: https://eprints.untirta.ac.id/50415/ title: PENERAPAN SANKSI ADMINISTRASI DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN SERANG creator: Rubianto, Muhammad Billie subject: HB Economic Theory description: This final assignment discusses the application of administrative sanctions in the payment of Land and Building Tax (PBB) by the Regional Revenue Agency (Bapenda) of Serang Regency. PBB is a tax imposed on land and buildings, which must be paid by taxpayers in accordance with applicable regulations. The application of administrative sanctions on PBB payments aims to increase taxpayer compliance and ensure optimal regional tax revenues. In this research, analysis was carried out on procedures for implementing administrative sanctions, including late fines, supervision and collection of tax arrears. It is hoped that this research can provide a clearer picture of the administrative sanctions policies implemented by the Serang Regency Bapenda and identify challenges and solutions that can increase effectiveness in tax collection. It is hoped that the results of this research can become a reference in managing regional taxes and implementing more efficient and transparent tax policies. date: 2025 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/50415/3/Muhammad%20Billie%20Rubianto_5503210021_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50415/4/Muhammad%20Billie%20Rubianto_5503210021_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50415/5/Muhammad%20Billie%20Rubianto_5503210021_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50415/6/Muhammad%20Billie%20Rubianto_5503210021_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50415/7/Muhammad%20Billie%20Rubianto_5503210021_ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50415/16/Muhammad%20Billie%20Rubianto_5503210021_fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50415/18/Muhammad%20Billie%20Rubianto_5503210021_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/50415/19/Muhammad%20Billie%20Rubianto_5503210021_Lamp.pdf identifier: Rubianto, Muhammad Billie (2025) PENERAPAN SANKSI ADMINISTRASI DALAM PEMBAYARAN PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH KABUPATEN SERANG. D3 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.