Hapsari, Meirissa Linda (2011) IMPLEMENTASI PERALIHAN BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN PADA DINAS PENDAPATAN PENGELOLAAN KEUANGAN DAN ASET KOTA SURAKARTA. Other thesis, Universitas Sebelas Maret.
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The purpose of this final task are to know change of earning, contribution provided by BPHTB to Local Original Income (PAD) of Surakarta, to know barrier facing DPPKA Surakarta and efforts conducted by DPPKA Surakarta in optimizing income of BPHTB as local tax. The writing is completes by performing a research in DPPKA Surakarta for two months and then by combining theories and the real condition of BPHTB in Surakarta. The results of the research are that earning of BPHTB as a local tax was lower than when it was national tax. Nevertheless, contribution provided by BPHTB was high enough. It can be seen from greater ratio of BPHTB earning than ratio of the other local tax earning. Contribution of BPHTB to PAD can be known by compiring realization of earning of BPHTB and realization of PAD times 100%. The 5% BPHTB tariff with the collection system is Self Assesment, and itS npoptkp IS 60 million rupiah. The conclusion of the research is DPPKA Surakarta is ready for shifting BPHTB collection from national tax to local tax. It can be seen from continuous increased ratio of BPHTB and there is a Local Rule No. 13 of 2010 and mayor’s rule as legal protection for BPHTB collection. Low awareness of taxpayers and inadequates amount of personnel of DPPKA who were able to work on BPHTB were some barriers facing in DPPKA. However, DPPKA was also performing several strategic efforts in order to optimize earning of BPHTB. One of the strategic efforts is to perform field checking related to tax object of BPHTB. Based on results of the research, the researcher give some suggestions, namely, socialization about tax should be conducted to taxpayers in order to grow awareness of them in paying tax and personnel of DPPKA should be trained and guided and also, amount of personnel of DPPKA should be added with skilled individuals who are able to handle BPHTB works.
|Item Type:||Thesis (Other)|
|Subjects:||H Social Sciences > HB Economic Theory|
|Divisions:||Fakultas Ekonomi > D3 - Akuntansi Perpajakan|
|Depositing User:||Nur Anisah|
|Date Deposited:||15 Jul 2013 15:28|
|Last Modified:||15 Jul 2013 15:28|
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