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.
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Abstract
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.
| Item Type: | Thesis (S1) | ||||||
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| Additional Information: | Pajak Bumi dan Bangunan Perdesaan Perkotaan merupakan salah satu pemasukan bagi negara yang cukup potensial dan berkontribusi terhadap pendapatan daerah. Pada pelaksanaannya, Administrasi Perpajakan Daerah di Kota Serang ditemui berbagai masalah seperti ketidaksesuaian data objek PBB P2, kurangnya sarana dan prasarana dalam melakukan pelayanan pajak keliling, kurangnya sumber daya manusia dalam melakukan penilaian, bendahara, dan tidak adanya juru sita, kurangnya sosialiasi pembayaran PBB P2 kepada masyarakat, serta kurang tegasnya penerapan sanksi. Tujuan penelitian ini adalah untuk mengetahui bagaimana administrasi perpajakan daerah pada pajak bumi dan bangunan perdesaan perkotaan di Badan Pendapatan Daerah Kota Serang tahun 2022-2023. Teori yang digunakan adalah teori administrasi pajak daerah yang dikemukakan oleh M. Ikhsan dan Roy V. Salomo yang terdiri dari 5 tahapan administrasi yaitu, mengidentifikasi subjek dan objek pajak, melakukan penilaian dan penetapan nilai pajak terutang, melakukan penagihan atau penerima setoran pajak, melakukan pembukuan penerimaan pajak, dan menegakkan hukum atau aturan perpajakan. Peneliti menggunakan metode penelitian kualitatif deskriptif. Hasil penelitian ini menunjukkan bahwa administrasi perpajakan daerah di Kota Serang belum optimal, karena masih dibutuhkannya upaya untuk menyelesaikan permasalahan tersebut dimulai dari mengidentifikasi subjek dan objek pajak di seluruh Kota Serang, Sumber daya manusia yang memadai dalam penilaian dan bendahara penerimaan, dan sanksi yang tegas bagi wajib pajak. Maka perlu diupayakan sosialisasi rutin dan mengecek seluruh data subjek dan objek PBB P2 agar data tersebut sama dengan fakta yang ada di lapangan, sehingga realisasi penerimaan pajak bumi dan bangunan perdesaan perkotaan mencapai target yang telah ditetapkan. | ||||||
| Uncontrolled Keywords: | Local Tax Administration, Urban Rural Land and Building. Administrasi Perpajakan Daerah, Pajak Bumi dan Bangunan Perdesaan Perkotaan. | ||||||
| Subjects: | H Social Sciences > Public Administration H Social Sciences > HJ Public Finance |
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| Divisions: | 06-Fakultas Ilmu Sosial dan Ilmu Politik 06-Fakultas Ilmu Sosial dan Ilmu Politik > 63201-Program Studi Administrasi Publik |
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| Depositing User: | Ms Juliana Juliana | ||||||
| Date Deposited: | 17 Mar 2025 04:35 | ||||||
| Last Modified: | 17 Mar 2025 04:35 | ||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/46709 |
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